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West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of unexpended … officials transferred money in excess of this limit to various District reserve funds. As a result, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… . DiNapoli’s audits and investigations have led to more than 140 arrests and more than $37 million … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State Comptroller, Division of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located … million, respectively. Key Findings Town officials need to improve internal controls over cash management. Although …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… purchased by New York State. In order to establish a chart of accounts for expenditures that is both usable and manageable, a list of account codes has been developed and organized … are spent. The following major classes of expenditures have been developed for use by all State agencies and public …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided effective … for capital projects for the period January 1, 2010, to December 31, 2011. Background The City of Rome is located … Monitor each project by requiring the Treasurer to submit periodic reports that show actual revenues and …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Town of Mamakating – Records and Reports (2015M-164)
… January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The Town’s … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund advances …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … adopt a comprehensive multiyear financial and capital plan to establish the goals and objectives for funding long-term … on an ongoing basis. … The purpose of our audit was to review the Towns internal controls over selected financial …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Rochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Fund Financial Data – 2021 Financial Condition Report
… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are available to pay current obligations (or will be soon). … due to the implementation of GASB Statement No. 84, Fiduciary Activities . … Fund financial statements provide a …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataV.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired … Account ranges are assigned to Account types as follows: Balance Sheet Assets/Deferred Outflows of Resources … two Statewide Account Reporting Trees on the SFS Program website: one to capture the budgetary basis of account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … health insurance coverage to over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceTown of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … minutes indicate that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or … for the other nine cases. Key Recommendations Submit monthly reports to the JCF by the tenth day of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Fund Financial Data – 2022 Financial Condition Report
… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are available to pay current obligations (or will be soon). … due to the implementation of GASB Statement No. 84, Fiduciary Activities. … Fund financial statements provide a …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataWhat to Report – Legacy Reporting
… Tier 6 page . Overtime Tiers 1, 2, 3 and 4: All overtime should be reported. Tiers 5 and 6: Only overtime up to annual …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportOpinion 90-3
… -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a … of the full valuations used to apportion the county real property tax. When the full valuations used to apportion the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases Annual Review of MTA Finances
… declines, to 94.8 percent through July. The Comptroller's full report on the MTA's financial outlook can be read here: …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesUnified Court System Bulletin No. UCS-164
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-164-2010-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-178
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-178-2011-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-190
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-190-2012-year-end-adjustment-judges-and-justices-unified-court