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Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared timely. Key Recommendations The Business … budget to actual reports for revenue and expenditures are provided to the Board each month. The Treasurer should …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsSyosset Central School District - Payroll (2018M-42)
… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed 35,236 checks totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42XII.6.I Paying a Non-State Employee – XII. Expenditures
… about: Determining employee status when making a payment to an individual who provided services to the State. Paying … non-employees may be allowed if the candidate resides over 50 miles from the place of interview in accordance with the … Public Officers with meal receipts can be reimbursed up to the maximum amount of the meal per diem allowance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOrdinary Death Benefit – Regional State Park Police Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Oneonta City …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… No. 2 Fire District – Length of Service Award Program (LOSAP) (Schenectady County) The district did not award accurate LOSAP credits because officials did not grant the appropriate …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsVillage of Suffern – Budget Review (B18-6-4)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4DiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … year-end fund balance, short-term borrowing and patterns of operating deficits, the monitoring system creates an … financial information for the 2014 fiscal year and could not be classified. To date, a total of 115 municipalities and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
Town of Hamlin Financial Oversight and Information Technology 2012M197
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the … 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… [read complete report - pdf] We also released five letter reports to the … plans to benefit the Corporations’ financial condition for the period January 1, 2009 through August 31, 2014. … locations, over the telephone and via the Internet. For the five-year period from 2009 through 2013, the five OTB …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … Business Manager’s and Treasurer’s limited roles related to processing payroll did not provide sufficient oversight or … enough because she did not compare payroll journals to payroll source documents or the paychecks. Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionCayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether … maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square miles and has approximately 80,000 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Highway employees were paid $1,413 for time not worked when they left work earlier than their scheduled time, and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … a long-term financial or capital plan, including a plan for reserves, or require a cash flow analysis. The board has … water operations. As a result, there are no procedures for the accounting records to be maintained for each water …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… are needed. Metropolitan Transportation Authority: Staten Island Railway – On-Time Performance (2015-S-56) The Staten Island Railway’s (SIR) on-time performance percentage …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0