Search
Fund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the indictment of Roger Burlew, former Highway Superintendent for the Town …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicLead Contamination of State Armories
… in lead dust accumulation throughout. Although IFRs in New York have not been used in more than 20 years, over time, the … York’s military forces, including the New York National Guard. The Department of Defense (DOD) National Guard Bureau …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesStandardized Forms – Travel and Conference Expense Management
… audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic … format may facilitate a timelier filing of these forms. A travel reimbursement form should request information … of the information presented on the form. Sample travel forms can be viewed at the Office of the New York State …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsDiNapoli Announces State Contract and Payment Actions for April 2015
… 18,000 payments valued at more than $35.2 million. As the state’s chief financial officer, DiNapoli’s office … This independent review ensures that costs are reasonable, the playing field is level and taxpayers get the best value … this monthly notice to provide current information about the number and types of contracts and payments entered …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and … and certain municipalities have issued debt to finance the acquisition, construction, and rehabilitation of State … and expect to receive rental or contractual payments from the State in an amount equal to the debt service on the debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… industry supports jobs and communities throughout New York State. According to the U.S. Bureau of Economic … is especially important to the economies of New York’s rural areas. The COVID-19 pandemic and economic shutdown led …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesRensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts … whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. Background … and includes two cities, 14 towns and six villages. The County is governed by an elected 19-member Legislature …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18School Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfOpinion 89-12
… prepared specifications to implement his recommendations. After the consultant finished the project and ceased working …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Fiscal Responsibilities of the Town Clerk Presentation
OSC staff will discuss the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-responsibility-town-clerks-05-27-20.pdfCity of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed by an elected nine-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Town of Darien – State Contract Loader Purchases (2013M-88)
… was to examine Highway Department purchasing practices for the period January 1, 2011, through January 30, 2013. … Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is governed … appropriate price lists from the vendor when purchasing equipment on State contract, and compare the vendor’s pricing …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88XVII.4 Questions – XVII. Lapsing Appropriations
… direct questions on this Chapter to the Bureau of State Accounting Operations at [email protected] . Please … direct questions on this Chapter to the Bureau of State Accounting Operations at Appropriationsoscnygov …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsSusquehanna Valley Central School District – Information Technology (2020M-95)
Determine whether District officials established information technology (IT) controls over user access to protect against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/susquehanna-valley-2020-95.pdfEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-28.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59)
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59.pdfNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… the issue and develop a process to reconcile the data in their respective systems to reduce the risk of processing … To Civil Service and CVS Caremark: Review the $12,358,531 in claims identified in this report as incorrectly paid under the Commercial Plan …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugDryden Central School District - Cash Management (2020M-61)
To determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/dryden-2020-61.pdfAndes Central School District - Cafeteria Operations (2019M-26)
Determine whether District officials properly managed cafeteria operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/andes-26.pdf