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XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in accordance with … Standards Board (GASB); the standard-setting body for governmental accounting and financial reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewXVI.3 Overview – XVI. Financial Reporting
… principles described in this chapter are applicable only to the central State Government; that is, the agencies, … maintained or tied in with the SFS. It does not apply to the independent public benefit corporations and … their own accounting systems but which report pursuant to State laws and regulations promulgated by the Comptroller. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewTown of Dix – Justice Court Operations (2022M-06)
… reported and remitted in a timely and accurate manner, or that all adjudicated cases were reported. The Justices did … oversight of the clerk, ensure she was properly trained or prepare monthly accountabilities . As a result, recording … receipts, and allowed the Court clerk (clerk) to delete or modify transactions without supervisory approval or the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Patterson – Justice Court Operations (2020M-63)
… report - pdf] Audit Objective Determine whether the Town of Patterson (Town) Justices collected, recorded, deposited, … $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not submitted to the DMV’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Thurston Fire Company – Board Oversight (2016M-429)
… $2,233. Key Findings No review of the vouchers, invoices or bank statements was made by members of the finance … Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a requirement for … and the procurement policy does not include thresholds or information required to be obtained, such as verbal or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Cato – Water Financial Operations (2023M-145)
… capital plans until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… timely to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance (NYSDTF), …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… not provide adequate oversight, segregate payroll duties or develop compensating controls or develop written policies and procedures for these duties. … $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure employees are paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Enterprise Charter School - Procurement (2019M-06)
… that the School received the awarded New York State Office of General Services contract (State contract) pricing for …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts in a timely manner. … awareness training. Ensure user accounts are disabled or deleted as soon as no longer needed. Address the IT … agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyXI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… , impacts the Office of the State Comptroller’s (OSC) audit of contracts and review of contract reporter exemption … and amendment transactions submitted to OSC for pre-audit and contract reporter exemption requests submitted to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsOpinion 2005-8
… ATM v Village of Freeport , 276 AD2d 573, 714 NYS2d 721; NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). … No. 2001-3, supra ; Opn No. 92-40, supra ; ATM , supra ; NY Tel ., supra ; Phillips v Town of Clifton Park Water … Legislature from making a "fair return" on the value of property used and useful in its operation of a gas, electric …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8State Comptroller DiNapoli Releases Municipal Audits
… of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget transparency and … or retained 10,209 jobs, a shortfall of 26 percent. In addition, the Orange County IDA's board acted outside of … to accept a grant and administering the grant funds in consideration for approving a payment in lieu of taxes …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsSafety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets … (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Agencies Bulletin No. 1635
… Request, Transfer Requests, Additional Pay, Hire, Rehire, or Add Concurrent Hire pages or new Time Entry transactions (aside from rejected Time … unless the effective date of the action(s) is within or subsequent to the following pay period. Requesting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1635-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1460
… OSC Actions Job Data After payroll processing is completed for Pay Period 1, OSC will insert a row on the Job Data … calculation on Job Data to a non-leap year calculation for affected records which do not have an existing row with … Additional Pay After payroll processing is completed for Pay Period 1, OSC will insert a row effective 3/31/2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1460-factor-change-fiscal-year-2016-17CUNY Bulletin No. CU-323
… Affected Employees Classified Annual employees in Grade 600 Effective Date(s) December 20, 2007 Background Existing Action/Reason codes for the Action of PAY and Additional Pay earn codes were not … codes begin with “C” for “CUNY” and are easily accessible in the PayServ drop down box. In addition, OSC has created an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyDiNapoli Releases Municipal Audits
… from a local pharmacy without the benefit of competition or obtaining price quotes. City of Batavia – Awarding … Oversight (Steuben County) The board did not establish or implement adequate internal controls to properly oversee … unexpended surplus funds totaling more than $270,000, or 169 percent of the budgeted appropriations, in 2013. In …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Problem Gambling Treatment Program (2018-S-39) OASAS has not conducted a comprehensive needs assessment or social … treatment services since 2006, even though four commercial casinos opened in New York State in 2013. Therefore, auditors … no basis for determining whether BRC’s outreach services are meeting expectations for assisting homeless clients. The …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-audits