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Watkins Glen Central School District - Financial Management (2019M-57)
… plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop multiyear financial and … objectives and goals. District officials disagreed with some of our recommendations, but indicated they would …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… $ 80,776 Statements of individual pension plans and external investment pools are required to be presented in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsVillage of Little Valley – Capital Project Management (2020M-129)
… in additional expenses because they were unable to comply with certain grant funding requirements. Project delays and … and avoid unnecessary costs. Village officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … the journal entries completed by the Business Manager. … Discovery Charter School Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mNew Paltz Central School District – Financial Condition (2014M-38)
… in Ulster County. The District operates four schools with approximately 2,200 students and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing … through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Model Code of Ethics for Local Governments - Frequently Asked Questions
… ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 2006-10
… (salary of town engineer generally) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (salary of registrar of vital … an allowance for services rendered by salaried town employees when such services are necessary to or occasioned …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Financial Condition and Selected Expenses (Follow-Up) (2017-F-27)
To determine the extent of implementation of the recommendations in our initial audit report, Financial Condition and Selected Expenses (2015-S-21).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f27.pdfCapital Program Revenue and Expenses (Follow-Up) (2017-F-26)
To determine the extent of implementation of the recommendations in our initial audit report, Capital Program Revenue and Expenses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f26.pdfSUNY Purchase - Selected Employee Travel Expenses (2012-S-149)
We recently audited selected travel expenses of the State University of New York at Purchase (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s149.pdf2020-2024 Legislative Travel and Per Diem Expenses – Assembly
NYS Assembly Total Travel and Non Travel Expenses Paid in Calendar Years 2020 through June 30, 2024
https://www.osc.ny.gov/files/reports/excel/07-25-2024-assembly-final-expenses.xlsx2020-2024 Legislative Travel and Per Diem Expenses – Senate
NYS Senate Total Travel and Non Travel Expenses Paid in Calendar Years 2020 through June 30, 2024
https://www.osc.ny.gov/files/reports/excel/07-25-2024-senate-final-expenses.xlsxVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… no longer use quarterly agency billings and AP vouchers to record FBIC transactions. Instead, the new process generates journal entries to the General Ledger in the Statewide Financial System (SFS) … once a new set is saved for a fiscal year so agencies may want to restrict the assignment of this role and assign …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationOpinion 98-10
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (funding town … the town pursuant to a contract with the village. This is in reply to your letter concerning a contract between a town … to remove snow and ice from streets and sidewalks in any village within the town, repair streets and sidewalks …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 88-40
… COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- Youth Programs (delegation of control … in a joint service need not be directly responsible for the immediate control and supervision of a joint service, …
https://www.osc.ny.gov/legal-opinions/opinion-88-40State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Easter Seals New York, Compliance with the Reimbursable Cost Manual (2015-S-27) For the three calendar years ended … included: $24,611 in personal service costs that consisted of excess severance pay, compensation for work that was not …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Although the board approved the credit card bills for payment, it did not ensure the related voucher packets … the board did not establish written policies or procedures for discretionary spending, and as a result, 353 purchases may not have been for proper department purposes. Main-Transit Fire Department …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.5 Employee Award Programs – XIV. Special Procedures
… the issues Business Unit personnel should be aware of in planning for employee award programs and the requirements … awards, recognition awards and achievement awards. In addition to these guidelines, individual award programs … additional program-specific requirements or limitations. In planning or implementing each type of program, Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsState Comptroller DiNapoli Releases Audits
… Civil Service. As a result, Civil Service is due $453,029 in rebates. Department of Civil Service: New York State … ESD has provided millions of dollars to private companies in high-tech sectors with the goal of creating jobs and … and Maintenance (2020-F-14) (Follow-up) An audit issued in January 2019 found that, of the 51 projects that were …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-audits