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Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… audit was to review the District’s employee compensation and benefits transactions through the use of … The Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The … nine-member Board of Education, operates 14 schools with approximately 7,300 students. Operating expenditures for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform … adequate bail records. Key Recommendations Refund moneys in the non-legally established reserve funds to the operating …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each … ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsAmbulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdfCertification Process and You
Certification Process and You
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/certification.pdfFraud Prevention and Detection
Print out presentation prior to the webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/Fraud-Prevention-and-Detection-11-15-18.pdfReconciliations: Ledgers and Cash
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-accounting-presentation.pdfLGAC - Directors and Officers
The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.
https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdfGoods and Services Checklist
Goods and Services Checklist
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/xi-2-p-checklist-goods-services-final.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfUnified Court System Bulletin No. UCS-68
… Purpose To explain a union-requested change in the description of Deduction Code 391. Affected Employees Employees represented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-68-new-narrative-description-deduction-code-391Opinion 93-30
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF … arraignment) VILLAGES -- Powers and Duties (liability for the cost of transportation to county jail) CORRECTION …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the … May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … in each fund to meet the Town’s needs. Adopt budgets with realistic estimates of revenues, expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… felony offenses, and makes statutory changes to the discovery process and other revisions intended to promote …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetTown of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … Specifically: 47 components at the Senior Center and Woodbury Public Library (Senior Center/Library) such as … taking additional steps to increase physical accessibility for the 131 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… taking additional steps to increase physical accessibility for the 171 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … with our recommendations. Appendix B includes our comments on the issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andCity of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 293 applicable physical accessibility components … City officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26