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XVI.3.B Fund Accounting – XVI. Financial Reporting
… of all funds of similar characteristics and purposes. Only the minimum number of funds consistent with legal and … Interest is recorded in the fund financial statements only when it is legally payable. Principal payments are also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 2094.1
… displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingState Agencies Bulletin No. 2094
… displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… year. This includes $16.4 billion in the PTET (which is anticipated to be offset by reduced PIT revenue in …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsState Comptroller DiNapoli Releases Audits
… is available for continuous (i.e., uncapped) rental only. Auditors identified Medicaid overpayments totaling … assurance that tablets are being used appropriately and only by the individuals to whom they are assigned; that …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B22-6-5)
… revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. … 55 of the Laws of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State … approximately $1.6 million. Key Recommendations Develop a plan to maintain fund balance at a reasonable level and …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Tri-Valley Central School District - Financial Management (2020M-17)
… the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17State Comptroller DiNapoli Releases Audits
… 113 contractors whose 25 percent advance payment was the only expenditure made under the contract prior to its …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were improperly paid … to audit. The claims auditor did not audit and approve any of the District’s health insurance claims and Medicare …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … check images. The Board did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Remsen Central School District - Claims Audit Process (2019M-86)
… report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … Determine whether the claims auditor audited and approved claims before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Post and Riverside in Steuben County. The Department is governed by an elected four-member Board. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsState Agencies Bulletin No. 1602.1
… Pay Period 1 Adjustments (Administration Agencies Only): As per the information in the Background section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16021-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceState Agencies Bulletin No. 1602.2
… Out R4C – Retro Over 40 Cash Out LCO Longevity adjustment OT CSEA LAO – Longevity Adjustment Overtime N/A N/A O4C Over 40 Hrs OT LSP CSEA O40 – Over 40 Hrs OT LSP R4O - Retro Over 40 Hrs OT LSP CSEA RC4 – Retro Over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16022-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceComptroller DiNapoli Releases Municipal Audits
… , Village of Port Dickinson and the Town of Schuyler . “In today’s fiscal climate, budget transparency and … timesheet, prior to payroll checks being printed. In addition, the village does not have policies and procedures in place to safeguard IT assets. Clinton Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsExamination of Island Peer Review Organization
… C027596. These expenses included more than $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organization