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V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… and analysis of statewide financial information. It helps ensure information is straightforward; flexible and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesReview of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York … advanced funds in accordance with the terms and conditions of the contracts. Background Our office examined certain … or agreements (contracts) by SED during the period of July 2012 through July 2018. We selected 13 contracts …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population of … annual budgets as possible. The Clerk did not routinely issue a duplicate receipt for every transaction where no … by law and sound business practices for Town operations; Issue duplicate receipts where no other evidence of receipts …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … commissioners are appointed by the Watertown City Manager and two are elected by the tenant population. The Board, which has ultimate responsibility for the Authority’s operations, appointed an Executive …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and not … the Foundation investment account. Require a monthly cash flow statement to assess the amount of cash available to pay …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating … Oswego School District Public Library Selected Cash Receipts 2013M397 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30State Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Alexander Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four Trustees, all of whom are elected for …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The … Village of CastletononHudson Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… Attorney Miriam E. Rocah announced the sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their … conditional discharge and ordered to pay full restitution of $22,000. “Annette Bigelow and Mary Nash hid their mother’s … York taxpayers, and we are glad to work with the Office of the State Comptroller to help ensure that public funds are …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… using this NYSLRS template will be given priority review. Draft a DRO proposal. When completing the DRO template, … marital property and may be divided when a marriage ends Draft a DRO Overview and Instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was complying with … State public benefit corporation responsible for public transportation in Erie and Niagara counties, including … To determine whether the Niagara Frontier Transportation Authority was complying with requirements to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyDiNapoli Honors Community Leaders During Italian Heritage Celebration
… of the Museum Italo American of New York with the title ambassador of Italian community. John A. DeCicco, chairman of …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationState Agencies Bulletin No. 1039
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to … the following payrolls: 04210 NYS Senate Members 04220 NYS Assembly Members 04320 NYS Assembly Special Allowance Background Pursuant to Section 5 … To inform the Senate and Assembly payroll offices of OSCs automatic processing and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1025
… time required to process large volumes of mail, OSC can only offer this option if the most efficient mail processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statements