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Accounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfCity of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … fund as of December 31, 2010. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Newburgh – Budget Review (B6-15-24)
… to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance Law requires all … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … the appropriation for the New York State Police and Fire Retirement System is underestimated by $348,773. The City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Health and Safety of Children in Foster Care (2016-N-2) 90-Day Response
To determine whether the New York City Administration for Children's Services takes sufficient steps to ensure the health and safety of the children ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n2-response.pdfDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… to mitigate the damaging impact of the 2017 federal cap on State and Local Taxes, which clouds our revenue …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingTown of Carmel - Procurement (2019M-179)
Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/carmel-2019-179.pdfTown of Pendleton – Special Districts (2018M-4)
… to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, … is governed by an elected five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not properly accounting for sewer operations. Key Recommendation Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4State Agencies Bulletin No. 1811
… Purpose The purpose of this bulletin is to notify agencies of the new procedure using the NYS Position Number to indicate … The purpose of this bulletin is to notify agencies of the new procedure using the NYS Position Number to indicate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedCity of Peekskill – Financial Condition (2014M-105)
… has a population of approximately 23,600. It is governed by the City Common Council. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105DiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… York state began the process of redetermining eligibility for every enrolled individual. An analysis by State … coverage requirements have ended, the state should account for those who are removed from Medicaid coverage and make … and private plans. The state should also publicly account for any additional spending required to support elevated …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planTown of Webb – Audit Follow-Up (2018M-188-F)
… [ read complete report - pdf ] | [ read complete 2018 report - pdf ] Purpose of Audit The purpose of our … recommendations in the audit report released in November 2018. Background The Town is located in Herkimer County and … and a Town Supervisor. General fund appropriations for 2018 totaled approximately $6.7 million and ski area revenues …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fTown of Worth – Audit Follow-Up (2014M-323-F)
… of our review was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the … of our review was to assess the Towns progress as of February 2020 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fVillage of Pittsford – Audit Follow-Up (2017M-51-F)
The purpose of our review was to assess the Villages progress as of August 2020 in implementing our recommendations in the audit report released in July 2017
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fCity of Elmira – Audit Follow-Up (2017M-90-F)
… in August 2017. Background The City of Elmira (City) is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fTown of Fishkill – Audit Follow-Up (2013M-246-F)
… released in February 2014. Background The Town of Fishkill is located in Dutchess County. The Town Board is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fTown of Fishkill – Audit Follow-Up (2013M-188-F)
… a population of approximately 22,100. The Town is governed by the Town Board, which comprises the Town Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fTown of Attica – Town Clerk (2015M-210)
… audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for … Clerk did not issue press-numbered duplicate receipts for all cash collected, accurately record all transactions or deposit cash receipts intact. The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Town of Willsboro – Audit Follow-Up (2014M-68-F)
… released in July 2014. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… governments in New York state dropped 27.1 percent in the second quarter compared to the same period last year, according to State Comptroller … businesses still unable to reopen due to health concerns. All regions saw their second quarter collections drop. … local governments in New York state dropped 271 percent in the second quarter compared to the same period last year …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Monitoring of Select Programs (Follow-Up) (2023-F-2) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs (Report 2020-S-47).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f2-response.pdf