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XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … when implementing a new accounting/financial-reporting standard. When a new accounting/financial reporting standard is issued by GASB, it must be critiqued to identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key … maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Niskayuna Central School District – Financial Condition (2012M-218)
… on the appropriate level of fund balance to maintain, and the purpose and intent for establishing each reserve fund, the manner in which the Board will fund and maintain each reserve fund, the optimal or targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… to April 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk … Village of Westhampton Beach Internal Controls Over Information Technology 2013M173 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173City of Newburgh – Budget Review (B6-15-24)
… are outstanding. Key Findings Based on the 2016 invoice received, the appropriation for the New York State …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its … adaptable to a different use.' (Illinois Merchants Trust Co. , ex., 4 BTA 103)" In addition, we have noted that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Agencies Bulletin No. 1921
… and the Police Benevolent Association of New York State, Inc (PBA), provides for the change in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli Releases Analysis of Executive Budget
… no additional deposits are planned. The Comptroller has advanced a proposal to provide a disciplined, consistent …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetOpinion 95-20
… to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is set …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 93-1
… in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary fixed for clerk in the event of a vacancy) COUNTY … was entitled to the salary set for the Superintendent after the resignation of the Superintendent, the Court of …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… The recent labor agreement between New York City and the United Federation of Teachers (UFT) removes the largest … The recent labor agreement between New York City and the United Federation of Teachers UFT removes the largest …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsOpinion 89-64
… ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, §247; VILLAGE LAW, §1-102(1): When purchasing real property, a village board of trustees has a fiduciary duty to acquire the … Concerning a village which embraces the entire territory of a town and …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… and can be viewed on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query in SFS. The appropriate account code from the … 59005 Forward the check and SFS voucher information to Treasury as described in Section 3 – Refund of … Chapter: New York State Taxation & Finance Division of the Treasury 110 State Street, 2nd Floor Albany, New York 12207 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… of her actions. My thanks to Acting U.S. Attorney for the Northern District of New York Antoinette T. Bacon and the FBI for their continued … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… complete report - pdf] Audit Objective Determine whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Willsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. … not address the Department’s financial activities, except for requiring the Department Treasurer to prepare and submit … did not specify which Department officials are responsible for overseeing the financial records and reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… to monitor staffing levels and establish an optimal staff size by analyzing staff needs over all functions and …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Rockland County – Budget Review (B6-13-22)
… if the budget is not adjusted. Issuing serial bonds to cover the costs of tax certiorari claims and operating … appropriations in the budget that will be sufficient to cover estimated uncollected property taxes in 2014. If …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22