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XVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange … Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue transaction. Derived tax revenues result from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOversight of Selected Aspects of Traffic Controls
… did not always monitor traffic conditions due to traffic cameras that were pending repair for significant amounts of time, including 35 traffic cameras that were out of service for over 180 days, with two traffic cameras out of service for over five years. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsWage Subsidy and Transitional Employment Programs
… Purpose To determine if the Office of Temporary and Disability … Assistance (Office) adequately monitors wage subsidies to ensure payments are used as intended and whether program … To determine if the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsState Comptroller DiNapoli Releases Municipal & School Audits
… review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the … the renovation of a church into the new town hall and food pantry. The board did not develop or formally establish a …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental … 1, 2015 through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County … Village of Ravena Departmental Collections and Leave Accruals 2017M56 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… not supported by a profit and loss statement or sufficient detail for the central treasurer to determine if all receipts … activity clubs attach profit and loss statements or other detail sufficient to support that all money collected is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… Purpose of Budget Review The purpose of our budget review was to … the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The Patchogue-Medford Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's … Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. Key Findings The Board has not adopted structurally balanced budgets nor has it …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… period January 1, 2014 through March 31, 2016. Background Warren County is located in the southeastern Adirondack … Warren County Occupancy Tax and Weights and Measures 2016M346 …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial … New York, covers approximately 600 square miles, and has approximately 94,000 residents. The County is governed by … reserves annually and determine if the amounts reserved are necessary, reasonable, and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities for the period January … Champlain Joint Youth Program Oversight of Financial Activities 2017M21 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. … assets. Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village … Village officials did not: Ensure an independent review of Parks and Recreation Department (Department) claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East … Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify … that 114 students were provided with textbooks even though the district's records did not support the students' …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 683
… to incorporate the changes necessitated by the processing of recent arbitration awards. Background Increment Codes for … by NYSCOPBA and Council 82 have previously used some of the same Increment Codes that apply to employees who are … will change the Increment Codes on the Job Data records of affected employees. A chart listing the Increment Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesVillage of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year … Village of Monticello Budget Review B41415 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through February 28, 2014. … of approximately 1,800 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $30 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andLongwood Public Library – Bank Account Management (2015M-309)
… 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, is a school district public …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Travel FAQs
… from business related receipts? If I return my rental car late at night, my receipt will be time-stamped the … related travel. (Return to Top) If I return my rental car late at night, my receipt will be time-stamped the … receive the receipted meal per diem. Example 2: During an upcoming trip I want to stay with my family on night one …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsInvestors Renew Call on Exxon to Address Climate Risk
… York State Common Retirement Fund (CRF), and the Church of England investment fund, have again asked ExxonMobil to … to mitigate climate change. The CRF and the Church of England filed a similar proposal for consideration at Exxon's … Agreement 2 degree scenario." The CRF and the Church of England are currently engaged in ongoing discussions with …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-risk