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Town of Java – Tax Collection Remittance (P1-24-21)
… not take corrective action. Board members did not respond when asked to explain why they did not take corrective …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Deerpark – Budget Review (B17-6-17)
… in the Town’s general fund as of December 31, 2008. New York State Local Finance Law requires all municipalities that have …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Statistical and Information
… Query Data ] - Comprehensive financial statistics for New York State local governments. The data consists of statistical …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationTravel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: The Office of the State … documentation supporting Travel and Expense transactions for six years. Online agencies are required to use the … documents in support of Travel and Expense transactions for supervisory review/approval and for OSC audit. The …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Long Beach – Budget Review (B23-7-3)
… deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all municipalities that have been … above the legal limit. The City Council has adopted a local law authorizing an override of the tax levy limit. City …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to … the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ tentative …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control weaknesses, which we communicated confidentially to officials, we found that: Nine of the District’s network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Suffern – Budget Review (B17-6-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Boylston – Procurement (2021M-56)
… annually, the last time the Board reviewed the policy was in 2012. The procurement policy does not require Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Campbell-Savona Central School District – Budget Review (B2-16-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Accounts Payable Advisory No. 15
… vouchers to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – … the designated individuals authorized to sign vouchers and their original signatures. With the implementation of … minimum, the original signatures of the Voucher Authorizer and department head or authorizing designee approving those …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersMiddleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206East Moriches Union Free School District -- Budget Review (B7-16-3)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … review letter. The District’s tentative budget complies with the tax levy limit. Key Recommendations This budget …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are … The first priority for agencies once the system is available for use is to ensure that any receipts deposited, … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… certain types of revenue. Revenue account codes are used on AR deposits to denote the particular revenue type. In some … will not balance and can not be posted in SFS. Accounting Date The accounting date field properly defaults to the … the AR Deposit into SFS and should not be changed. Obligation Date For guidance on entering obligation dates, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewComptroller DiNapoli Releases Municipal Audits
… , Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … written or verbal quotes should be obtained for purchases not required to be bid. Town officials review and update …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… $800 million for September. The anticipated new issuances in the third quarter compare to past planned new issuances of … of the state, New York City and major public authorities. All borrowings are scheduled at the request of the issuer and … Authority of the State of New York – bond sales of up to $103 million in tax-exempt fixed and variable rate …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … long-term financial and capital/infrastructure plans to set forth the town’s objectives and goals. The board also … promote openness in government and provide taxpayers with better access to the financial workings of government. … New …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… and New York State Police Acting Superintendent Steven A. Nigrelli announced the arrest of Michelle Asquith, the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a … a second claim for an expense that had already been reimbursed by the town. Asquith was charged Friday with grand …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townReporting of Billboard Income
… with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed with the … on the Real Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-income