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Town of Ephratah – Accounting Records and Reports (2022M-138)
… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without … by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… 2011 through March 20, 2015. Background The Town of North Collins is located in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99West Albany Fire District – Credit Card Purchases (2017M-15)
… whether credit card purchases were approved in advance and related claims included adequate supporting documentation … District is a district corporation of the State, distinct and separate from the Town of Colonie in Albany County. The … made with the District’s credit cards. Establish a clear and consistent process for staff to follow when obtaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Wolcott – Financial Management (2020M-131)
… an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … of fund balance. Did not adopt a multiyear financial and capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is further hampered by not requiring regular financial …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Village of Brushton – Fiscal Oversight (2014M-235)
… Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key Findings The … financial report with OSC since the report for the 2008-09 fiscal year. The Clerk-Treasurer paid all claims during the … Village of Brushton Fiscal Oversight 2014M235 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Dalton-Nunda Central School District – Financial Management (2020M-92)
… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92East Irondequoit Central School District - Financial Management (2019M-28)
… whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance … circumvented the statutory limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a … surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Chili - Financial Management and Cash Receipts (2019M-167)
… plan that included the need and optimal funding level for each reserve. Town department procedures for cash receipts were deficient because officials lacked adequate documentation for cash receipts collected by certain departments, recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… A copy of the Preliminary Official Statement is available. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsRetirement Estimates – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders Retirement Estimates …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records management for … records or reconcile amounts collected with what was owed to various parties. The Clerk and Code Enforcement … The purpose of our audit was evaluate the Clerks financial and records management for …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Edinburg – Justice Court Operations (2014M-226)
… operations for the period January 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Examples from GASB Statement 34 - Statement of Net Assets
… copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Hammond – Town Clerk Operations (2014M-350)
… The Clerk did not perform bank reconciliations or monthly accountabilities. The Clerk did not always remit … Record the payment date and type of payment on tax remittance stubs or duplicate receipts and retain these source documents. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… not always sign the daily member attendance record and not all overtime was properly documented. An officer working for … the Town payroll register. Key Recommendations Ensure that all Department employees complete the member attendance …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Privacy and Links Policy
… Internet Security and Privacy Act, Freedom of Information Law and Personal Privacy Protection Law, this policy explains the use of information which you … Comptroller may disclose information to federal or State law enforcement authorities to enforce the Office’s rights …
https://www.osc.ny.gov/online-services/privacy-and-links-policyState Agencies Bulletin No. 1492
To explain the new functionality to the New York State Payroll System PayServ and procedures surrounding the new required fields needed for compliance with Fe
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysLife Changes: Why Should I Designate a Beneficiary?
… information to make sure your beneficiary designations are up to date and reflect your current desires. That’s where … provides access to your retirement account information. Sign Up or Sign In to view your current beneficiaries. Your Member …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiary