Search
Contract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… board of the district/municipal corporation and a finding by the board that the training is necessary, in the public … State. Notification and proof of attendance must be sent by the chief officer to the State Office of Fire Prevention …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsXV.14 Federal Admin Recoveries – XV. End of Year
Transfer authorization authority for Federal Transfers to Other Funds Source 9s lapses on the last day of the state fiscal year
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… federal identification standards to ensure compliance with grant application and Single Audit requirements. All applicants for federal … and consistent UEI throughout the entire lifecycle of a grant. The UEI serves as the primary key for tracking grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberTown of McDonough – Financial Operations (2017M-120)
… a population of approximately 890. The Town is governed by an elected five-member Town Board. Budgeted appropriations … documentation are communicated to and complied with by Town officials and employees. Audit claims prior to …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… had a 2010 population of 62,259. The County is governed by an elected 14-member Board of Representatives. It uses … Identify all moneys in trust and agency accounts by performing periodic reconciliations of assets to known …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Village of Nassau – Budgeting (2018M-3)
… and has a population of approximately 1,100. General fund budgeted appropriations for the 2017-18 fiscal year total $697,543. Key Findings General fund appropriations exceeded expenditures by an annual … (20.9 percent) for 2014-15 through 2016-17. The general fund’s unrestricted fund balance increased by $97,547 (25.7 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. Expenditures and … of the seven Business Office employees were overstated by a total of 272 hours. The Library Director started 2016-17 …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately 5,550. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Bay Shore Fire District – Time and Attendance Records (2017M-264)
… all employees complete a time reporting record or time sheet and that all time sheets or timecards are reviewed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… 30, 2017. Background The Remsenburg-Speonk Union Free School District is located in the Town of Southampton in … RemsenburgSpeonk Union Free School District Procurement 2017M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Tapestry Charter School – Procurement (2017M-203)
… 1, 2015 through July 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public … Tapestry Charter School Procurement 2017M203 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Genesee County – Court and Trust Funds (2014M-322)
… estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County … Maintain a court and trust fund register as required by law. Ensure that all moneys deemed abandoned property are …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County … an up-to-date court and trust fund register as required by law. Prepare and submit the annual report showing all …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293City of Albany – Payroll (2015M-110)
… a population of approximately 99,000. The City is governed by an elected 16-member Common Council. Budgeted payroll … Services (DGS) were not working their scheduled time by leaving before the end of their work day. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Rye City School District – Payroll and Leave Accruals (2016M-169)
… six schools with approximately 3,375 students, is governed by an elected seven-member Board of Education. Budgeted … requests. Key Recommendations Ensure that entries made by the payroll clerk are reviewed for accuracy. Prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Rondout Valley Central School District – Financial Management (2015M-296)
… Key Finding The District’s 2012-13 year-end unrestricted fund balance was 6.5 percent of the ensuing year’s … the 4 percent statutory limit imposed on unrestricted fund balance. The District experienced operating surpluses … by more than $2.5 million and no amount of appropriated fund balance was used to finance operations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296