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East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. It has … Key Recommendations Address audit recommendations provided by the independent auditor. Review public notices for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Schaghticoke – Budgeting (2013M-239)
… County and has 7,679 residents. The Town is governed by an elected five-member Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located … million, respectively. Key Findings Town officials need to improve internal controls over cash management. Although …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… schools with approximately 5,300 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… is located in Orange County. The District is governed by the Board of Education, which comprises seven elected … has an opportunity to save on transportation costs by reducing excess capacity on buses, decreasing the number … buses-to-mechanics ratio to a more efficient level. By making such changes to improve transportation efficiency, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesSouthold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School … payment. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… fund balance or to other reserves. Use debt reserve money to pay related debt service expenditures in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386CUNY Bulletin No. CU-312
… the Deduction Details page, insert a row and continue with Step 6. If there is not an existing row for the United Way of … the General Deduction page, insert a row and continue with Step 5. Deduction Code – enter Deduction Code 897 , United …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-312-2008-united-way-cuny-campaignComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … and 2014 annual financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Releases Subway Ridership Dashboard
… jobs,” DiNapoli said. “The straphangers putting money into the fare box right now are the ones who can least … the state’s decisions around subway service are guided by objective data and the needs of community members.” "We … are: Dashboard Interactive Subway Ridership Dashboard Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardState Comptroller DiNapoli Releases Audits
… audit report. At the time of the follow-up review, the state was paid $681,336 in restitution. Additionally, four … Holding Company. Auditors found United did not credit the state $371,635 in rebates because manufacturer agreements … its contractual requirement to remit those funds. New York State Health Insurance Program: Empire BlueCross BlueShield: …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… a report and series of audits today reviewing compliance by villages with financial reporting and other requirements. … a transparent look at how they are spending taxpayer money,” DiNapoli said. “Those that don’t file are leaving taxpayers in the dark about how their money is being used or if fiscal problems exist. Financial …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. A government that has legal obligations to perform future asset retirement activities related to its … tanks X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the … assets. Per Paragraph 6 of GASBS 83, the following items do not fall within scope: Obligations that arise solely from …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsSyosset Central School District - Payroll (2018M-42)
… Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … checks totaling $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. … were accurate. There were no recommendations as a result of this audit. … Syosset Central School District Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsAccounts Payable Advisory No. 60
… Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractState Agencies Bulletin No. 1992
… 2021 which implemented the 2019-2023 Agreement between the State of New York and PEF, these employees will now be … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1828.1
… 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonXII.6.I Paying a Non-State Employee – XII. Expenditures
… a payment to an individual who provided services to the State. Paying non-employee travel Paying expenses for … or an independent contractor. https://www.osc.state.ny.us/files/state-agencies/pdf/xii-6-I-a-att.pdf Attachment B …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeVillage of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4