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Town of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through December 31, 2013. Background The Town of Thurston is located in Steuben County and has …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… measures to provide physical security over fuel. There are no procedures in place to record the distribution of fuel …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386DiNapoli Releases Bond Calendar for Third Quarter
… and their respective public authorities. All borrowings are scheduled at the request of the issuer and done pursuant …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterState Comptroller DiNapoli Releases Audits
… collecting and disposing of unneeded drugs. However, there are improvement opportunities in some of their pharmaceutical …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… monitor and update the plan to ensure that decisions are based on the most accurate and up-to-date financial …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Local sales tax collections in May increased by 57.8 percent over the same month in 2020, … and Finance reconciles quarterly distributions against what had been reported by sales tax vendors for the reporting … monthly breakdown) Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayUse of Vendor-Supported Technology (Follow-Up)
… This includes requirements for ensuring systems are up to date and maintained at vendor-supported levels. Our …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCity of Newburgh – Budget Review (B20-6-12)
… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Department of Transportation Bulletin No. DOT-37
… Unit – BU03 employees in the Department of Transportation are affected. Background Pursuant to Article 51 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … describes who is generally responsible for auditing claims in each type of locality and what options, if any, are … board and payable out of funds within the separate board’s jurisdiction. Village Law Sections 3-301(2)(c), 5-524 Fire …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Saratoga Springs – Financial Condition (2012M-201)
… Recommendations Monitor whether recurring revenue sources are sufficient to finance operations in the water and sewer …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Financial Management Practices
… and board governance reasonably ensure its operations are efficient and effective. The audit covers from July 1, …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… through rates set by SED. These reimbursement rates are based on financial information, including costs, that …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… (2015M-21) County officials have ensured cash receipts are properly collected, recorded and deposited. Department …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-21
… officials of town departments requesting a procurement are required to present formal requisitions so that …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… in payments to providers of about $25 billion. The claims are processed and paid in weekly cycles, which averaged about …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… services through rates set by SED. The reimbursement rates are based on financial information, including costs, that HTA …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manual