Search
Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our sample, were …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… Purpose of Audit The purpose of our audit was to determine whether claims were properly authorized, … adopted a multi-level claims approval process. Payments to vendors generally were made in accordance with contracts …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyValley Central School District – Financial Condition (2014M-58)
… fund balance. Develop realistic budgetary estimates using actual financial results from prior years. … Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Payroll Improvement Project Bulletin No. PIP-017
… Purpose The purpose of this bulletin is to inform PayServ users who experience errors, are unsure how to complete transactions, or who need assistance with PS … PeopleSoft version 9.2. Version 9.2 will go live on March 15, 2021. Immediately after cutover, all requests for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Opinion 89-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … condition, must undertake reasonable study thereof with an eye toward alleviating the danger, and after implementing a … and maintain traffic signals on any road, highway or street in a city, town or village, except a State highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Vendor File Advisory No. 1
… Subject: Capturing Doing Business As (DBA) information on the Vendor File Guidance: Do not enter a DBA name in the … Vendor File. Appropriate Location to add to a Vendor's DBA: DBA information may be entered on Address Line 1 through the e-supplier portal when adding or editing …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaState Comptroller DiNapoli Releases Municipal Audits
… of Bombay , Town of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … establish policies and procedures for enforcing unresolved traffic tickets. Town of Hempstead Sanitary District Number …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Bombay , Town of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … establish policies and procedures for enforcing unresolved traffic tickets. Town of Hempstead Sanitary District Number …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1Understanding Your GASB Report – Governmental Accounting Standards Board
… (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will support projected benefit payments of the plan, and, (b) assets will be invested using the current … plan’s net assets available to pay benefits, stated at fair value as of March 31 annually. Total Pension Liability …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … as required, even though the accounting books were up-to-date and the Board received periodic information detailing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Ossining Union Free School District – Financial Management (2017M-176)
… budgets with estimated appropriations that exceeded actual expenditures by a total of $23.7 million during fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … not prepare monthly financial reports for distribution to the Board for its review. Key Recommendations Update the bylaws to include the Treasurer’s duties. Prepare monthly financial …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
Determine whether the Board and Village officials developed realistic budgets and longterm financial plans
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Malverne Union Free School District – Fund Balance (2016M-120)
… 1, 2014 through March 1, 2016. Background The Malverne Union Free School District (District) is located in the Town … expenditure estimates based on prior years’ actual results and anticipated operations. Review the unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… the state's Real Estate Transfer Tax (RETT); a portion of unclaimed bottle and can deposits; certain penalties … over deposit initiators' management and repayment of unclaimed container deposits. The shortcomings in the … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentGreenlawn Water District – Accounting Records (2015M-231)
… the Board with monthly financial reports that compare actual revenues and expenditures with the related budget and …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresVillage of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Village of Nelliston – Department of Public Works Payroll (2015M-104)
… for DPW employees showed the month and year but not the actual days that employees worked. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104