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II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements of Selected … information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, … Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position Statement of Revenues, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsAuditors
… are run efficiently and effectively for the benefit of all New Yorkers. Auditors/Examiners use innovative, … analyze organizations and programs that touch every aspect of our lives, including public health, education, the … response to the questionnaire every six months. What You Need Resume College Transcripts NY.gov ID Minimum …
https://www.osc.ny.gov/jobs/auditorsTown of Stockton – Financial Management (2014M-90)
… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Oversight of Pupil Transportation Services
… districts’ compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring … 14, 2020. About the Program The Department is responsible for overseeing pupil transportation services provided by …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesTown of Sheridan – Cellular Phones (2013M-334)
… 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is governed by an elected Town … service were relatives of Town managers. By participating in the Town’s plans, these individuals generally paid only … what is to be done if someone does not reimburse the Town in a timely manner. Key Recommendations Adopt a formal cell …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… property owners with a one-time property tax relief payment. Budgeted appropriations for 2014 total approximately … the application process. Review and approve all claims for payment to ensure that they are supported by sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Controls Over Transportation Services and Transportation-Related Expenses
… significant agency expenses, and also affect the safety of persons in the care of the State. Outside New York City, nine Developmental … are responsible for administrating the transportation of clients from OPWDD-run residences to service providers or …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesTown of Great Valley – Town Clerk (2014M-29)
… was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. … Board. Budgeted general and highway fund appropriations for 2013 totaled approximately $1.2 million. Key Findings The Clerk did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Hammond – Town Clerk Operations (2014M-350)
… audit was to review the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. … received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank … audit was to review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1 through December 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Java – Water Accountability (2013M-338)
… October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is … and the 11.6 million gallons of unaccounted-for water in excess of the standard industry allowance, we estimate that the Town lost $23,327 in revenue if the unaccounted-for water was due to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ … properly. The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014. … Town Board. Budgeted general fund appropriations for the 2014 fiscal year total approximately $248,000. Key … to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.7 million. Key Findings The … no evidence that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that the … and the sequential numbers of the claims approved for payment by the Board. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Opinion 89-30
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Retirement
… The New York State and Local Retirement System NYSLRS offers … services for the public members retirees and employers of New York State …
https://www.osc.ny.gov/retirementState Agencies Bulletin No. 2238
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees: All agencies with … lapsing on the above date and will no longer be available for payroll charges. Effective Dates: Administration … will need to be completed before June 20, 2024 in order for them to be used in PayServ for the Administration check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-events