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XVI.3.A Financial Statements – XVI. Financial Reporting
… these financial statements are numerous and varied. They have different objectives and use the financial statements … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of … flows between governmental and business-type activities have not been eliminated. Governmental activities, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… Purpose The purpose of this bulletin is to provide instructions to campuses for processing United University Professions … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Comptroller DiNapoli Releases Audits
… by state residents had more than doubled since 2014, the number of cases referred to counsel for further action …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-306
… in Time Entry, calculate the maximum allowable rate by using the chart below, and verify that the rate submitted … on the Rehire page and assign a Summer Session position number. Summer Session Worked in a Different Agency If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsState Comptroller DiNapoli Releases Audits
… the security and configuration of certain assets, and does not ensure systems are maintained at vendor-supported …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… employment agreement indicating he was not eligible to receive overtime payments. In addition, one employee was … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or district policy. Town … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… did not approve, and the board treasurer did not review any of the 35 charges tested, totaling $9,126. Also, 28 out … at select areas, which students, staff and the public may have access to and could consume water from, were not sampled … This occurred because district officials did not have a sampling plan to identify all water outlets for …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… announced today the following audits and examinations have been issued. Department of Corrections and Community … Supervision and Treatment (SIST) parole officers to have a minimum number of monthly contacts with paroled … announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1871
… on a daily basis in their performance of their job; and Does not receive a regular uniform service; and Has completed … dated 10/14/2020. In addition, part-time employees must have worked at least twenty (20) hours per week to be … (see GOER memorandum for a list of eligible titles); and Does not receive work related clothing; and Has completed six …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingState Agencies Bulletin No. 1966
… on a daily basis in their performance of their job; and Does not receive a regular uniform service; and Has … dated 10/13/2021. In addition, part-time employees must have worked at least twenty (20) hours per week to be … (see GOER memorandum for a list of eligible titles); and Does not receive work related clothing; and Has completed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceOpinion 88-67
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law … of village attorney, the mayor does not have an "interest" in the employment contract within the meaning of General Municipal Law, §800(3) if the mayor's …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Town of Harrison - Budgeting Practices (2018M-142)
… Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings … From 2013 through 2017, the Board underestimated revenues in its budgets by a total of $15.4 million, or an average of … 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key … Recommendations Ensure all College employees responsible for cash collections deposit receipts timely and according to …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedSolvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board … audit duties to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Eldred Central School District - Financial Condition (2018M-138)
… financial condition. Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. … as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the … revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Canton Central School District - Claims Audit Process (2018M-186)
… purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. … and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Supported Browsers
… and Links Policies for more information about the use of cookies on our website. … Our website and online services …
https://www.osc.ny.gov/online-services/supported-browsersTown of Maryland - Financial Management (2018M-121)
… Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121State Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing of garnishment refunds. Affected Employees … OSC Actions OSC will now process garnishment refunds for employees directly through PayServ. The refunds will be … in their regular paycheck. Questions Questions regarding this bulletin may be directed to the Payroll Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refunds