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XVI.3.A Financial Statements – XVI. Financial Reporting
… Analysis of balances and transactions of individual funds; An analysis of significant variations between original … the governmental and proprietary fund types and fiduciary funds. The basic financial statements consist of the … (Reporting Government-Wide); Balance Sheet - Governmental Funds (emphasizing major funds); Reconciliation of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. … established adequate procedures over the claims processing function to ensure that claims are adequately documented and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mShenendehowa Central School District – Claims Processing (2016M-137)
… of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which … appropriate procedures over the claims processing function to ensure that claims were properly itemized and supported; the goods or services had been received and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … would not have a contractual interest prohibited by article 18 of the General Municipal Law if he or she purchased bonds issued by the district. 32 Opns St Comp No. 1976, p 80 superseded to …
https://www.osc.ny.gov/legal-opinions/opinion-91-8XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… asset class Function and activity Reference to acquisition source document Manufacturer, model number, serial number … Acquisition date Date last inspected Name and address of vendor Condition Short description of asset Purchase … value Date, method, and authorization of disposition Economic life remaining Percent utilized Flood code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsHarrisville Central School District – Claims Audit (2016M-215)
… one school with approximately 440 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Central Square Central School District – Claims Auditing (2016M-292)
… schools with approximately 3,800 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Opinion 90-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to … may be prepared and presented to the town board for audit by the secretary to the supervisor and may be retained in the …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Contract Advisory No. 29
… System (EDSS) Host Agency Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) Electronic … function that allows agencies, that have been authorized by another agency, to act as a Host Agency to administer …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyUse of New York State Snowmobile Trail Development and Maintenance Funds
… the Fund of about $5 million annually and then distributes funds to approved local sponsors, who administer snowmobile … Association Treasurer and President of a TME to redirect funds from another TME to his own. We referred this matter to … corrective action to ensure the affected club received the funds it was entitled to; conversely, recover any improperly …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Village of Addison – Payroll (2024M-12)
… was arrested in 2023 and charged with misappropriating funds and making unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations … in the water receivable control account and failed to audit the Receiver’s financial records and reports … Include water collections in the monthly reports to the Supervisor and deposit and remit all water fees …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Walden Fire District – Disbursements (2014M-184)
… The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in … and serves approximately 11,300 residents, is governed by an elected five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Total Spending – 2021 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue … See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past … 7.7 percent). State spending has been partially paid for by borrowing $30.2 billion since 2017, including $9.4 billion …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2023 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue … See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past … 17.7 percent). State spending has been partially paid for by borrowing $31 billion since 2019, including $5.4 billion …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue … Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past … 12.1 percent). State spending has been partially paid for by borrowing $30.5 billion since 2018, including $3.4 billion …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingVillage of Lindenhurst – Claims Processing (2016M-345)
… approximately 27,000 residents. The Village is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345About the Regulation – Reporting Elected and Appointed Officials
… days for different officials? Are members of the New York State Legislature subject to the same reporting requirements … an “appointed official” is someone who is appointed by an elected official or governing board, holds an office … depending on the job duties. Are members of the New York State Legislature subject to the same reporting requirements …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… and adhering to public health standards as established by State regulations. Our audit scope covers the period from … inspection program are similar to activities performed by DOH. Improved coordination and cooperation between these …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyAuditors
… Auditing is a critical function performed by Auditors/State Program Examiners. Our audits ensure government … Program Examiner questionnaire, as administered by the New York State Department of Civil Service. There is …
https://www.osc.ny.gov/jobs/auditors