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Government-Wide Financial Data – 2021 Financial Condition Report
… includes activities that are partially or fully supported by user fees. Statement of Net Position This statement … and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… includes activities that are partially or fully supported by user fees. Statement of Net Position This statement … and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2023 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… 2014 fiscal year. Key Findings The Board did not adopt an investment policy as required by GML. The District has been using a credit union for the deposit and temporary investment of District funds, which is not authorized by GML. … and 2013 as required by GML. Key Recommendations Adopt an investment policy as required by GML. Deposit and invest …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… demand, shall hold a hearing to review and redetermine an application for retirement allowance or other benefit provided by the … fair and adequate record for the proper disposition of the application; and Whereas, In recent years there has been a …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsMechanicville City School District – Financial Condition (2017M-93)
… the Board effectively managed the District’s finances by adopting realistic budgets and if it kept the unrestricted … The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93June 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Municipal & School Audits
… The board also did not formally solicit interest rate quotes or annually review and re-adopt the investment policy …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsGates-Chili Central School District - Financial Management (2019M-53)
… more than $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by … over the last three years despite having sufficient funds to finance the District’s increased costs. Key … of our findings and recommendations but indicated they have begun to implement corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Holley Central School District – Financial Condition (2013M-342
… to examine the District’s financial management practices for the period July 1, 2008 through October 21, 2013. … of Murray in Orleans County. The District is governed by a Board of Education, which comprises seven elected members. … District officials consistently underestimated revenues by a total of $7.2 million and overestimated expenditures by a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342CUNY Bulletin No. CU-571
… for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically cancelled by OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesOpinion 92-42
… there is no requirement in section 64(2) that the town pay only cash consideration under a lease ( cf . Clintwood …
https://www.osc.ny.gov/legal-opinions/opinion-92-42XVI.4.B Tax Revenues – XVI. Financial Reporting
GASB Statement No
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Findings District officials raised students’ standardized test scores using teaching and learning technologies. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of Education, which comprises seven elected … capacity on buses, decreasing the number of spare buses in its fleet and increasing the District’s buses-to-mechanics …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesUnified Court System Bulletin No. UCS-130
… Purpose To notify agencies of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the Unified Court System, OSC has established … using the new Deduction Code 539. The vendor will submit all transactions for enrollments, cancellations and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkWatervliet City School District – Payroll and Claims Processing (2013M-4)
… Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the Board of Education which comprises five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and although budget amendments were authorized …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163