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Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, … District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… our audit was to determine whether the Town procured goods and services in accordance with statutory requirements for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217XIV.13 Prompt Payment Interest – XIV. Special Procedures
This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial System SFS as well as a summary of State Archives and the Office of the State Comptroller OSC requirements related to this feature
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13-prompt-payment-interestVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) … for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. Report the results of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Expenditures issued a report detailing problems found with payment claims submitted by one Institute contractor (the … Key Findings The Institute has taken several steps to update its procedures to address problems with contractor … Institute’s practice of providing contractors with advance notice of the month to be reviewed, along with details of the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsEnterprise Fraud, Waste and Abuse Prevention and Detection, 2017
Data analytics involves collecting, organizing and analyzing large sets of data.
https://www.osc.ny.gov/files/reports/special-topics/pdf/data-analytics-2017.pdfLegislative and Executive Plan For ERS Tier 1 and 2 Members
Legislative and Executive Plan for Employees' Retirement System (ERS) Tier 1 and 2 members covered by Section 80-a
https://www.osc.ny.gov/files/retirement/publications/pdf/1861-legislative-executive-plan.pdfOpinion 98 - 22
Whether creating a publicity fund in an amount not exceeding $5000 in a fiscal year must be done by local law or instead may be done by resolution
https://www.osc.ny.gov/legal-opinions/opinion-98-22Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… who travel for official business purposes are exempt from New York State sales tax on hotel occupancy and should provide an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesTown of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board … budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the TW general fund’s tax levy. Improperly funded reserves with transfers totaling $370,000 from funds with a different …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City … Industrial Development Agency – Project Approval and Monitoring (2021M-168), released in July 2022. The audit … financial and operational affairs. The Board contracted with a consultant to handle day-to-day operations, which …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDivision of Housing and Community Renewal Bulletin No. DH-65
… Pay Court Order BPS Back Pay Pre-Adjud Settle ES2 Extra Service Amount EXT Extra Time FAS Front Pay Admin Settlement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employeesDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Noise complaints to New York City's 311 system rose from approximately 200,000 … and the city's Department of Environmental Protection (DEP), which face staffing and resource challenges that can … process. Read the report , or go to: http://osc.state.ny.us/reports/health/noise-in-nyc.pdf For access to state and …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeJamestown City School District – Fund Balance and Reserves (2022M-97)
… fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… of our audit was to review the Village’s procurement and cash receipts practices for the period June 1, 2012 … 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau County and has a … system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Livingston County Court and Trust Funds (2022-C&T-4)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Salamanca City School District – Financial Management and Payroll (2017M-138)
… to evaluate the District’s financial management practices and employee compensation payments for the period July 1, … Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great … Board of Education. The District operates three schools with approximately 1,300 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138DiNapoli Announces State Contract & Payment Actions for December
… which provides added transparency and current information about the number and types of contracts entered into by the … and daily activity accounts provide important details about how taxpayer dollars are spent, which is a fundamental …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberAssertive Community Treatment Program (Follow-Up)
… least every six months, including goals and intervention strategies, based on assessment outcomes. All treatment …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-follow