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Town of Tuxedo – Financial Operations (2014M-284)
… Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … Key Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Cherry Valley Fire District - Board Oversight (2019M-141)
… complete report - pdf] Audit Objective Determine whether the Board properly established reserve funds, equitably … fire protection services, ensured the Treasurer prepared and filed records and reports and audited claims. Key … the services provided were billed for and that the costs of services were equitably allocated between service areas. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s … in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Olean City School District – Reserve Funds (2022M-187)
… City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Bureau of State Accounting Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions submitted by agencies. APJV … transactions are submitted in the Accounts Payable module and are used to adjust expenditures between and within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersTown of Cheektowaga – Credit Card Purchases (2017M-18)
… The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through December … The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. The Town is … card purchases. Key Recommendations Review credit limits and the assignment of credit cards and establish daily credit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Kortright – Financial Management (2016M-397)
… The Town of Kortright is located in Delaware County and has a population of approximately 2,000. The Town is … governed by an elected five-member Town Board. The general and highway funds’ budgeted appropriations for 2017 total … fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… of our audit was to determine if internal controls over Business Office operations were appropriately designed and … Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford in Fulton County and the Town of Manheim in Herkimer County. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsDolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information … technology access controls over personal, private and sensitive information in the District’s financial system and student information system for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Town of Lake Luzerne – Procurement (2022M-95)
… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not … officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases … for 27 purchases totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… “As we embark on a new year and legislative session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is here to work for the people of this state and make life better and more …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressRequired Reporting
… Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices [pdf] Justice Court Handbook [pdf] Justice Court Advisories Real Property Tax Cap and Tax Cap Compliance Constitutional Tax Limit Foreign Fire … Roll Verification Employer Retirement Reporting Town and County Special Districts and Town Improvements Asset …
https://www.osc.ny.gov/local-government/required-reportingState Police Bulletin No. SP-191
… of OSC’s automatic processing Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 24 of the Laws of … effective April 1, 2018 and April 1, 2019 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-191-april-2018-and-april-2019-retroactive-salary-increases-state-policeBank Street College of Education – Compliance With the Reimbursable Cost Manual
… school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool Integrated Special Class program. Bank … 30, 2014, Bank Street reported approximately $2.3 million in reimbursable costs for the audited cost-based programs. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualState Police Bulletin No. SP-123
… the Education Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-123-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-140
… the Education Payment Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-140-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-134
… the Education Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-134-education-payment-employees-represented-police-benevolent-associationComptroller DiNapoli Releases State Audits
… The audited financial statements present fairly, in all material respects, the respective financial position of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsDiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… support from shareholders at the company’s annual meeting, and he has since called on the company to fully implement the proposal. The agreements were reached with casino and resort operator Las Vegas Sands Corp., computer … Cruises Ltd., insurance company The Progressive Corp. and cosmetics retailer Ulta Beauty Inc. DiNapoli separately …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalState Comptroller DiNapoli Releases School District Audits
… not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. … identified the risk of lost aid, the treasurer prepared and submitted state aid applications for five of these buses and indicated she will file for the remaining two. Officials …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits