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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… Preservation recognizes the importance of improving accessibility to the New York State parks system, but must do … found that 62% of them could be improved to enhance accessibility. These included correcting mislabeled … while others had incorrect accessibility signage on-site. During the audit, parks officials said they would take …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesOpinion 2003-2
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers … townvillage pursuant to Town Law may establish a joint fire district that would encompass only the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2State Agencies Bulletin No. 2102
… of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of the … Preservation (Department ID 49xxx), and Had at least 1,500 hours in pay status as a seasonal employee during each of the … report to SSA. This report will be submitted to SSA after the close of the 2022 tax year. It is important that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… was created to improve the availability of supportive and affordable housing for New York’s most vulnerable … DiNapoli said. “Our audit found inadequate oversight and monitoring by the Office of Mental Health of its … facility following a hospital stay. In the second case, staff hadn’t made contact with a resident for four …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellThe Ex-spouse’s Payments – Divorce and Your Benefits
… all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s … before the member’s retirement date to avoid delays in payments to the ex-spouse. If the member is already receiving … at the time the final DRO is submitted, the ex-spouse’s payments will begin after we calculate their distribution. …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… determine if a report should be scheduled within a batch. Near real-time reports generally provide financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingState University of New York Upstate Medical Center – Selected Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 … paid by SUNY Center with outliers in the area of mileage; one of these individuals also had reimbursements … locations. Each individual was reimbursed for tolls and mileage associated with transporting the packages. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesJericho Fire District – Professional Services (2012M-236)
… The Jericho Fire District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal … the Company did not solicit competitive bids for this large building project, it cannot be assured it obtained the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures concerning … Ensure that formal written procedures are in place for financial recording and reporting. Provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsShelter Island Union Free School District –Financial Condition (2014M-132)
… of the ensuing year’s budgets, which was nearly three times greater than the allowed 4 percent maximum. The … officials were not following the policy. The unemployment insurance reserve was funded at an excessive level that was … and when reserves will be used. Review the unemployment insurance reserve and determine if the amount reserved is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Village of Upper Brookville – Justice Court (2013M-160)
… is governed by an elected Board of Trustees comprising a Mayor and four Trustees. During our audit period, the … court clerk usually prepares and makes bank deposits only once per month. The Board has not established any policies or … fees and surcharges are remitted to the Village Treasurer upon submission of the monthly report. Ensure that deposits …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For 2013 Town …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent … State Legislature in 1979 for the benefit of the City of Syracuse and its residents. The Agency, which is governed by … Syracuse Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… formed for the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations prescribed by … reviewed all the payments made to the Executive Director from January 1, 2010 to July 31, 2012 to ensure that they …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorVillage of New York Mills – Justice Court (S9-14-4)
… years old. The Court is not properly reporting unresolved traffic tickets to the State’s Department of Motor Vehicles …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… 1, 2009 through December 31, 2013. Background The Tupper Lake Volunteer Fire Department, Inc. provides fire protection … during a period of three to four years, he used Department credit cards for his personal use and took cash from … Board did not establish any policies and procedures for credit card usage. Key Recommendations Amend the bylaws to …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardOpinion 96-3
… Services (environmental review by village trustee or firm of the trustee) -- Exceptions (competitive bidding not … providing environmental review services) GENERAL MUNICIPAL LAW, §801: A village trustee would have a prohibited interest … appearing before the village board. General Municipal Law, article 18 (§800 et seq .) contains provisions relative …
https://www.osc.ny.gov/legal-opinions/opinion-96-3State Agencies Bulletin No. 2103
… is to provide agency instructions for processing the April 2022 Longevity Payment for Long-Term Seasonal Employees. … the following criteria are eligible to receive the April 2022 Longevity Payment: Active on the appropriate payment … within the fiscal year. Agency Actions To pay the April 2022 Longevity Payment to eligible employees, agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employees