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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a … Town of Northampton Financial Management and Internal Controls …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… already been made. These transfers are authorized by §4 of the State Finance Law and annual budget bills which … in most cases the transfers are transacted on request of the Budget Director by OSC’s Bureau of State Accounting Operations. Click here to download the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersTown of Lindley – Financial Management (2012M-226)
… to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of … revenues and overestimated expenditures. As a result, fund balance that was appropriated as a funding …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of … surplus funds in the general fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… was to review the Village’s financial management practices for the period June 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. The Village is governed by an elected Board of Trustees, which comprises …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Akron Fire Department – Financial Activities (2014M-196)
… for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… in any consistent manner - repair, maintenance, usage, or fuel records for its fleet. Key Recommendations Properly … with each vehicle including maintenance, repairs and fuel usage. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered the period … “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersSUNY System Administration Office – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … Administration Office (System Administration) employee for audit whose expenses ranked among the highest in the … examined were appropriate. However, the employee selected for audit had charges totaling $5,021 that were either for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesAm I Required to Have an Audit?
… and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to … and / or context in which the term "audit" is used. For example, an often misunderstood duty is the requirement … documents of various officers and employees responsible for receiving and disbursing moneys. For this purpose, the …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditUse of Federal Funding for Election Technology and Security
… available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The audit covered the … available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the States …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityNYS Common Retirement Fund Announces Third Quarter Results
… strategy is geared toward consistently achieving long term results but we watch the markets closely to capitalize on … mortgages (27.6 percent), private equity (7.8 percent), real estate (6.6 percent), absolute return strategy (3.1 percent) …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsMarch 2000: Handicapped Parking Education Program
… Surcharge receipts should be recorded as revenue in account code A2610 Fines and Forfeited Bail, and expenditures … of these funds will be recorded in expenditure account code A2989 Other Education. Subsidiary records for … over expenditures at years end should be recorded in account code A889 Miscellaneous Reserve. …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programFund Financial Data – 2023 Financial Condition Report
… fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount … Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year (SFY) 2022-23, the General Fund …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… in 2023, but the Fund remains well-diversified and built to handle these ups and downs. Our pensioners and members can remain confident that their benefits are safe thanks to our prudent management and long-term perspective.” The … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. About the New …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Comptroller DiNapoli Releases Municipal Audits
… financial and capital plans. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-170
… Purpose To provide instructions to agencies for processing the M/C Discretionary Increase. … To provide instructions to agencies for processing the MC Discretionary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board … or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the … to help protect the benefits earned by the volunteers for service to their communities. The Board also could not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s … following positions responsible for Department operations: President, Vice President, Chief, two Assistant Chiefs, Secretary and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113