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Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background … four Board members. Budgeted general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 … written back-up procedures and require the media used for backups to be encrypted and stored in a secure location. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… advances were spent. Despite the Board not adopting a credit card policy, nor authorizing credit card usage, the District issued five credit cards: … plus one to the Treasurer. Key Recommendations Address audit recommendations provided by the independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Essential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, … transportation. By linking the mileage rate in your policy to the IRS rate, you can avoid amending your policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVillage of Suffern – Budget Review (B18-6-4)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2018-19 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to … Village of Suffern Budget Review B1864 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4State Comptroller DiNapoli Releases School Audits
… completed audits of Oneonta City School District , Quogue Union Free School District , Voorheesville Central School … payroll process and provided adequate oversight. Quogue Union Free School District – Financial Condition Management … completed audits of Oneonta City School District Quogue Union Free School District Voorheesville Central School …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget transparency and … number of points to volunteers for participation in department responses nor accurately record volunteer … the library’s checking account before payments were made. In addition, the director had sole access to the library …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsOrdinary Death Benefit – Regional State Park Police Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentFinancial 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 … Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a public …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 30, 2013. Background The Northport-East Northport Union Free School District is located in the Town of Huntington, … NorthportEast Northport Union Free School District Financial Condition 2014M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli Releases Fiscal Stress Scores for 17 Cities
… in New York that have fiscal years ending between March 31 and July 31. “Whether a municipality is impacted by economic … covered 17 cities with fiscal year ends ranging from March 31, 2014 through July 31, 2014. This list includes: Auburn, … in New York that have fiscal years ending between March 31 and July 31 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… established effective internal controls over payroll and leave accruals for the period July 1, 2012 through October … to indicate that she had reviewed them. District officials do not periodically review leave accrual records. Key Recommendation Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether … residents. The County is governed by a 15-member County Legislature. The County’s budgeted expenditures totaled $134 … engineer technician who are directly involved with the oversight of bridges. The Department’s operating budget was …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and … through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is governed by the Town Board, which comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Newstead – Joint Highway Facility Project (2012M-260)
… examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August … the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 … with not only the construction phase of a joint highway facility (Project) but the facility’s future operation and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis of accounting. Modified … (Category 3 and 4). Prior to Statement No.33, revenue was recognized when expenditures were made. Statement No. 33 states that to accrue revenue from an …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… leave benefits for employees who work 20 to 35 hours per week, including leave accruals. Ensure that written …
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
… Thomas P. DiNapoli today announced the details of the upcoming New York state General Obligation bond issue … Thomas P DiNapoli today announced the details of the upcoming New York state General Obligation bond issue …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bonds