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Cuddebackville Fire District – Board Oversight (2024M-94)
… records were not maintained. For example, the December 31, 2022 ending bank statement balances differed from the ending …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Fairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make … on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Otego-Unadilla Central School District – Financial Condition (2013M-84)
… revenues and appropriations. While recognizing that the actual results of the District’s operations were reasonably … Recommendations Adopt budgets that include the District’s actual needs based on historical trends, or other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Management of General School Funds (Follow-Up)
… and training and that school officials did not exercise due diligence and care over General School Fund (GSF) accounts. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andV.3.G Product Code – V. Chart of Accounts (COA) Governance
… related to the Comptroller’s Refund Account. Product codes are not required on all transactions. Transactions … Miscellaneous Receipts accounts will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that require Product codes refer to Chapter IV.3.B - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk … so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage and … with the not-for-profit Rochester Housing Development Fund Corporation (Subcontractor) to assist with the use of grants …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Post-Retirement Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 PostRetirement Death Benefit
https://www.osc.ny.gov/retirement/publications/1841/post-retirement-death-benefitAbout Statement No. 67 – Governmental Accounting Standards Board
… Statement of Plan Net Position or Statement of Changes in Plan Net Position. For more information on Statement No. …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Get Credit for All Your Public Service
Previous public employment or military service might qualify NYSLRS members for additional service credit
https://www.osc.ny.gov/retirement/members/get-credit-all-your-public-serviceOpinion 89-42
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under "Treasury Direct" program) GENERAL … §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, which …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28)
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program and Performance-Based Contract Administration Program and the COVID Rent Relief Program to ensure ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28.pdfDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… are dealing with housing costs that consume more than 30% of their household income, with 1 in 5 households experiencing a severe cost burden of more than 50% of their income going to pay for housing, according to a report by State Comptroller … are dealing with housing costs that consume more than 30 of their household income with 1 in 5 households experiencing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
Determine whether Town of East Hampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-hampton-town-p7-23-23.pdfX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Payments in the Statewide Financial System (SFS) are typically … with New York State, agencies create regular vendor IDs in the SFS Vendor File using the Vendor Add Function. The … regular vendors to the SFS Vendor File, see guidance in Section 3 - Vendor Registration Overview of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsUnderstanding Local Government Sales Tax in New York State - 2020 Update
This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-local-government-sales-tax-in-nys-2020-update.pdf