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Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
Determine whether Town of East Hampton Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Accounts Payable Advisory No. 9
… described above, Business Units are now required to enter in the invoice number field their ten-digit account number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… user accounts and disable user accounts when access is no longer needed. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-422023 Annual Cash Basis Report on State Funds
… Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsBayport Fire District – Credit Card Use (2016M-394)
… of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Bennington – Town Clerk (2013M-319)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … a timely manner or intact. The Clerk did not remit moneys to the Supervisor and other entities in a timely manner. Key … moneys in a timely manner and intact. Remit all moneys to the Supervisor and appropriate agencies in a timely …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsOrleans County – Court and Trust Funds (2014M-043)
… abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… with the Office of the Attorney General, the Office of the State Comptroller and the State Education Department. These annual reporting … report using the online system created by the New York State Education Department (NYSED), Office of the Attorney …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-20532024 Annual Cash Basis Report on State Funds
… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … by Business Unit and Department Fund Structure and List of Joint Custody Fund … Comptrollers Annual Report to …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsEnrolling Members – Membership and Enrollment
When you use Retirement Online to enroll members you receive important information such as your employees tier and contribution rate immediately
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… needed for Customer IDs, Revenue Contracts and Due To State Receipts must be submitted in the Accounts Receivable … (AR) module and must be coordinated with OSC’s Bureau of State Accounting Operations (BSAO). See Chapter VII, Section … is a credit (decreases expenditures/increases revenue). State agencies must submit APJV transactions online by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewDiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… cash deposits instead of depositing them in the clerk’s bank account, according to State Comptroller Thomas P. … functions as the town tax collector. She allegedly used her position to steal cash payments made to the town and manipulated town accounts to disguise her theft. "Ms. Hart violated the public trust by stealing …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesOpinion 94-13
… Kieper v Fitzgibbons, 91 Misc 2d 1067; cf. Bett v City of Lackawanna, 76 NY2d 900, 561 NYS2d 908, in which the Court of …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Require the Treasurer to prepare monthly bank account reconciliations and reports; the reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial … President did not appoint a three-member audit committee to review the Treasurer’s work during the audit period. The … Ensure that the President appoints three individuals to the audit committee to review and approve bills prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… The purpose of our audit was to determine whether the Board provided proper oversight over the funding received by … 2016 through February 10, 2017. Background Southern Tier East Regional Planning Development Board was created in 1975 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165