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Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)

… report – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board Conducted an …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19

Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)

… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… accounts were not properly maintained and the Village’s cash records were not properly reconciled. Recommendations …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16

Gowanda Central School District – Financial Management (2024M-104)

Determine whether the Gowanda Central School District District Board of Education Board and District officials properly managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… with a reported balance of $267,320 that could fund 22 full-time employees’ unemployment expenditures for the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m

Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)

… component and participating districts and is governed by a 10-member Board of Education elected by the boards of the … Key Findings The purchasing policy and regulations do not indicate when or at what monetary threshold it is … contracts only after soliciting competition. Enter into a written agreement with each professional service provider …

https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-services

Cayuga County – Court and Trust Funds (2024-C&T-5)

… were excluded from the annual report. The court and trust register did not include two court and trust actions … The County Clerk should ensure a complete court and trust register is maintained as required by law. 1 Security …

https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5

Wyandanch Union Free School District – Budget Review (B24-7-2)

… deficit, it must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2

Niagara County – County Bridge Maintenance (S9-13-2)

Niagara County County Bridge Maintenance S9132

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2

Village of Hunter – Cash Receipts and Board Oversight (2015M-254)

… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 …

https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254

Opinion 91-21

… -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive) COUNTY … Whether the chief fiscal officer of a county who serves as administrator …

https://www.osc.ny.gov/legal-opinions/opinion-91-21

Opinion 95-17

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) … Whether in lieu of selling the sand and crediting the proceeds to the …

https://www.osc.ny.gov/legal-opinions/opinion-95-17

VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… Receipts must be submitted in the Accounts Receivable (AR) module and must be coordinated with OSC’s Bureau of State … Receipts of this Guide for further information on AR adjustments. The type of adjustment that is needed and any …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overview

II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting

… Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately … as general revenues rather than as program revenues. Taxes and other items not included as program revenues are … incurred, regardless of the timing of related cash flows. Taxes are recognized as revenues in the year in which they …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements

State Agencies Bulletin No. 2031

… Form Version – A drop down list box has replaced the radio buttons for the Form Version. Lock-in Letter Details – …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fields

Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.

… Organization to Motivate, Enlighten and Serve Addicts, Inc. (PROMESA) to ensure that claims are allowable, properly … organized under the parent corporation Acacia Network, Inc. (see Exhibit), which provides various community services … and Substance Abuse Services: Samaritan Village, Inc. - Chemical Dependency Services Program (2011-S-38) …

https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-inc

Oversight of the Nourish New York Program

… Objective To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and … To determine if the Department of Agriculture and Markets AgMkts and the …

https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-program