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Opinion 94-3
… COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You ask whether the approval … with a proceeding for the improvement of a private road pursuant to Town Law, §200 when it is proposed that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3RFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY
Through this Request for Proposals RFP Thomas P DiNapoli Comptroller of the State of New York the Comptroller seeks proposals from qualified independent certified public accounting firms Proposers to conduct annual audits of the States combined financial statements and eMedNY
https://www.osc.ny.gov/procurement/rfp24-07DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… Retirement Fund (Fund) reached a record estimated value of $183.5 billion as of the close of the state fiscal year on … in the market,” DiNapoli said. “We achieved a solid return on investments in the midst of global volatility … Asset Classes (as of March 31, 2015) Percent Returned Percentage of Fund's Total Investments Domestic Equities …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling over $4.1 million were not … initiate corrective action. … Determine whether the Town of Owasco Town Town Assessor Assessor properly administered …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… [read complete report – pdf] Audit Objective Determine whether Village of Johnson … officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-22)
To determine whether the costs reported by Liberty Resources, Inc. on its CFRs were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the SED ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s22.pdfOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Town of Sodus – Financial Management and Professional Services (2013M-99)
… through February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. The Town is governed by an elected Town Board, which comprises the … The Town’s 2013 budgeted town-wide (TW) general, TW highway, town-outside-village (TOV) general, TOV highway, and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Union Vale – Procurement and Information Technology (2017M-172)
… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. … Town …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods … January 1, 2016 through May 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Town of Clayton - Justice Court Time and Attendance (2017M-286)
… complete report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Clayton … worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… year totaled $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, … followed established procedures outlined in the employee handbook. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population … to fulfill the claims audit function. … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and … January 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … $49,300 where competition was not sought, as required by the Board-adopted policy. The Purchasing Agent could not … obtain the best price. None of the 10 professional service providers we reviewed with payments totaling $250,200 were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt … 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 … and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… records and report or conduct a thorough audit of claims. Ensure investments were made in compliance with … (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. Designate an official to certify … records and report. Conduct a thorough audit of claims. Complete payroll certifications. Invest money as …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118West Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303State Agencies Bulletin No. 2052.2
… the straight rate (Earnings Codes such as AJT, FEE, FRC, FNR, RGH, RGS, EXT) in all eligible positions during the … OT .00120 $1.80 HO7 HealthCareBonus$500 OT St Rt $0.24 HO8 HealthCareBonus$1000 OT St Rt $0.48 HO9 … the straight rate (Earnings Codes such as AJT, FEE, FRC, FNR, RGH, RGS, EXT) in all eligible positions during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employees