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State Agencies Bulletin No. 1876
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), PFRS (7W), NYSTRS (7X), and ERS (7Y). Affected Employees Employees who are Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsPoughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Town of Moriah - Leave Accruals (2019M-168)
… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Herkimer County Community College - Procurement (2019M-186)
… officials use competitive methods when procuring goods and services. Key Findings The purchasing policy is outdated and inconsistent with … and is not communicated to all College staff involved in the purchasing process. The purchasing policy and procedures …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… officials provided adequate oversight of operations to ensure financial activity was properly reported and money … not provide sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. … and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization and are adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialLatham Fire Department – Length of Service Awards Program (2016M-279)
… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Caton – Supervisor’s Records and Reports (2014M-359)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Key Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Town of New Windsor – Information Technology (2020M-137)
… recovery plan that provides specific guidelines for the protection of IT assets and data against loss or … in Appendix A, officials disagreed with several of the findings and recommendations in our report. Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Purpose of Audit The purpose of our audit was to assess the Authority's internal controls over tenant rents … Board of Commissioners, was established pursuant to New York State Public Housing Law to provide low rent housing for qualified individuals. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Pulaski Academy and Central School District - Separation Payments (2020M-20)
Assess whether separation payments to certain District officials were authorized and accurately calculated
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its contract. Receive … services. School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mTown of Day – Supervisor’s Records and Reports (2014M-225)
… April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of approximately … and revenues of more than $500,000 were not recorded in the accounting records or reported to the Board. … that the accounting records are accurate and updated in a timely manner. Compare the reconciled bank balances to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period June 1, … a deliberate and thorough audit of all claims prior to payment. Ensure that valid contracts or agreements are in …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal … disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … plans or pools are not available. … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. City … County) Auditors found that certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B20-7-7)
… The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for … Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal … unless the Superintendent and Board implement budget cuts in the 2020-21 budget. Key Recommendation Reevaluate the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Murray – Capital Projects (2014M-086)
… did not adequately oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were … a separate bank account as required by the Local Finance Law. Key Recommendations Establish a maximum authorized … project. Oversee and monitor the work of the accounting firm to ensure that accounting records are complete and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086