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Accounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfTown of Bovina - Records and Reports (2019M-200)
Determine whether the Supervisor maintained complete, accurate and timely accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/bovina-2019-200.pdfCUNY-specific Action/Reason Codes and Additional Pay Earn Codes
Attachment from Payroll Bulletin No. CU-323
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-323-attachment.pdfCortland County - Financial Management and Reporting (2019M-162)
Determine whether the Legislature ensured County officials had accurate and complete financial information with which to manage operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/cortland-2019-162.pdfRockland County – Court and Trust Funds (2019M-45)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period 01/01/2013 - 08/15/18
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-45.pdfEmployer's Guide - Section 2: NYSLRS Participation and Retirement Plans
The Employer’s Guide is a resource for the benefit and payroll staff of NYSLRS’ participating employers to help them do their Retirement System-related work.
https://www.osc.ny.gov/files/retirement/employers/pdf/employers-guide-section-2.pdfOversight of Weights and Measures Programs (2016-S-98)
To determine whether the Department of Agriculture and Markets adequately monitors and enforces weights and measures to ensure consumer confidence...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s98.pdfCapital Program Revenue and Expenses (Follow-Up) (2017-F-26)
To determine the extent of implementation of the recommendations in our initial audit report, Capital Program Revenue and Expenses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f26.pdfConflicts of Interest of Municipal Officers and Employees
Conflicts of Interest of Municipal Officers and Employees
https://www.osc.ny.gov/files/local-government/publications/pdf/conflictinterest.pdfParks and Recreation, New York City Department of
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/nyc-department-parks-and-recreation.zipRent Administration, Homes and Community Renewal Office of
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/rent-administation-homes-and-community-renewal-office.zipPort Authority of New York and New Jersey
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/port-authority-new-york-and-new-jersey.zipNew York State Energy Research and Development Authority
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/new-york-state-energy-research-and-development-authority.zipCayuga County - Procurement and Claims Audit (2018M-274)
Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-274.pdfAC2709 - Verification and Checklist for Unclaimed Property
A summary of the report details and remittance
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2709.pdfVillage of Monticello – Records and Reports (2020M-104)
Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained accurate, complete and timely records and reports.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/monticello-2020-104.pdfTown of Canton - Compensation and Benefits (2018M-159)
Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts.
https://www.osc.ny.gov/files/local-government/audits/pdf/canton-2018-159.pdfCity of Hudson - Payroll and Accrued Leave (2020-14)
Determine whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate.
https://www.osc.ny.gov/files/local-government/audits/pdf/hudson-2020-14.pdfTechnology Transfer Program and Royalty Payments (2019-S-10)
To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdf