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Monticello Joint Fire District – Fiscal Operations (2017M-80)
… through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, … Monticello Joint Fire District Fiscal Operations 2017M80 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80What 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-claimConclusion – Improving the Effectiveness of Your Claims Auditing Process
… deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … local government or school district. Allocating resources to improve the effectiveness of your claims auditing process … environment of your organization. OSC will be pleased to assist you with any questions you have regarding the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
Town of Hempstead Sanitary District No 7 PostEmployment Payments Claims Processing and Professional Services 2014M198
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… the governing board of each county served and the New York State Commissioner of Agriculture and Markets. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… to banking institutions and securities/investment houses. However, Business Units should ensure no payment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Bolton Central School District – Financial Condition (2013M-58)
… the District actually used only $266,732 of the fund balance during this period. As a result, the District … that will not be used and ensure that unexpended surplus fund amounts are within statutory limits. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … the amount of fund balance that would be available to finance operations. After the Board appropriated a portion …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Genesee Falls – Fiscal Stress (2013M-146)
… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal … $165,824 and $312,972, respectively. Key Findings The highway fund’s financial condition has diminished in recent … operating deficits in 2011 and 2012 of $49,263 and $71,979, respectively. Consequently, the highway fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146State Agencies Bulletin No. 1855
… of this bulletin is to request verification of the agency address that will be displayed on Employee Form W-2 for Tax Year 2020. Effective Dates This bulletin is … Actions OSC will update PayServ with the agency name and address provided. Agency Actions Agencies must verify the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Amenia – Leave Accruals (2013M-361)
… October 10, 2013. Background The Town of Amenia is located in Dutchess County and has a population of approximately … million, respectively. Key Findings Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Lump Sum Payments – Enhanced Reporting
… using the appropriate earnings code . The following types of payments may be made as a lump sum: Buy back Settlement … appropriate payments and adjustments. ** For a definition of overtime, visit the Overtime Compensation page. For information about overtime limits for members of Tiers 5 and 6, visit the Overtime Limits page . *** For …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsDiNapoli: State Tax Revenues Down $767 Million in May
… State tax receipts in May were down $766.9 million or 19.7% from the previous year, … State tax receipts in May were down $7669 million or 197 from the previous year according to …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population … Town of Benson Financial Condition 2013M77 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Milford – Financial Condition (2013M-355)
… of our audit was to assess the Town’s financial condition for the period January 1, 2012 through August 27, 2013. … from the town-wide general fund to finance operations for the part-town highway fund in 2013. This interfund … of our audit was to assess the Towns financial condition for the period January 1 2012 through August 27 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Comptroller DiNapoli Releases Municipal Audits
… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… economic volatility remain risks, however. Fortunately, my team manages the state pension fund prudently, with a …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterIntroduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they drive on to work … Support of the State’s Safety Net Medicaid Essential Plan Social Security Temporary Assistance Nutritional Assistance … Agencies Section 8 Housing Choice Vouchers National School Lunch, Breakfast Programs Community Development Block …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionCost-Saving Ideas: School District Auditing – External Auditor
… the district as defined by Generally Accepted Government Auditing Standards (GAGAS). Who does not qualify The … for External Auditor," - State Education Department Other auditing roles Internal Auditor Claims Auditor/Deputy Claims Auditor Audit Committee Return to School District Auditing – Roles, Responsibilities and Resources Updated 2016 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor