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Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… today by State Comptroller Thomas P. DiNapoli. “Mayor de Blasio and the city are right to approach fiscal year 2017 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016Cortland County – Public Water Supplies (2016M-318)
… in completed surveys were not always reported to NYS DOH, officials did not provide documentation that all … manner, sanitary surveys are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that … and public health hazard violations are reported to NYS DOH. …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… June 16, 2014. Background The Plymouth Fire District is a district corporation of the State, distinct and separate … Town of Plymouth, located in Chenango County. The District is governed by a five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Dundee Central School District - Information Technology (2018M-74)
… safeguarded. Key Findings The Board and District officials have not adopted adequate IT security policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74State Agencies Bulletin No. 1372
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) Paychecks … Employees represented by Council 82 in Bargaining Units 61 and 91 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increaseCity of Tonawanda - Information Technology (2018M-146)
… Audit Objective Determine whether the Common Council (Council) ensured information technology (IT) assets were properly safeguarded. Key Findings The Council has not adopted an acceptable use policy or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, in accordance with GML. The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Saranac Central School District – Investment Program (2023M-89)
… million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had … program - legality, safety, liquidity and yield - when investing available funds. District officials were given an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Saugerties Central School District – IT Asset Management (S9-22-05)
… the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Medina Central School District - Capital Projects (2019M-163)
… required, or request for proposals or quotes to provide assurance the District is receiving the lowest possible …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… be located. Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated costs of approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22South Butler Fire Department – Oversight of Financial Activities (2020M-120)
Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesX.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update any contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsMedicaid: Enrollment Growth, COVID-19 and the Future
Monthly enrollment in the Medicaid program has grown by about 5 percent per year since January 2007, and exceeded 7 million for the first time in February 2021.
https://www.osc.ny.gov/files/reports/pdf/medicaid-enrollment-growth-covid-19-and-the-future.pdfSales Tax Growth Strengthens for a Third Year: 2018 Collections Up 5.3 Percent
Local sales tax collections in New York State were $17.5 billion in 2018, a 5.3 percent increase over the previous calendar year and the third consecutive year
https://www.osc.ny.gov/files/local-government/publications/pdf/2018-local-sales-tax-collections.pdf