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Brunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/brunswick-2020-06.pdfAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-OPEB.pdfTown of Richford - Town Clerk/Tax Collector (2019M-236)
Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/richford-2019-236.pdfRetirement Legislation - 2017
This publication covers retirement and related legislation enacted or vetoed during the 2017 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-17.pdfRetirement Legislation - 2016
This publication covers retirement and related legislation enacted or vetoed during the 2016 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-16.pdfRetirement Legislation - 2015
This publication covers retirement and related legislation enacted or vetoed during the 2015 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-15.pdfRetirement Legislation - 2014
This publication covers retirement and related legislation enacted or vetoed during the 2014 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-14.pdfRetirement Legislation - 2013
This publication covers retirement and related legislation enacted or vetoed during the 2013 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-13.pdfVillage of Little Valley – Capital Project Management (2020M-129)
… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly … on future projects. … Determine whether the Village of Little Valley Village Board of Trustees Board properly …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Statewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… New York City where licensing may require input from local community boards. Matters pertaining to noise complaints … largest retail license types (On Premises Liquor, Grocery Store Beer, and Liquor Store). Between April 2014 and June 2016, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsState Comptroller DiNapoli Releases State Audits
… (ESD) Selected Aspects of the Minority and Women-Owned Business Enterprises (MWBE) Program (2014-S-13) State … be located. Ogdensburg Bridge and Port Authority: Capital Planning and Maintenance (2015-S-70) Although the authority …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click … of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds from a lease purchase or rental … Proceeds from the sale of BANs by New York State. 36206 Commercial Paper Proceeds from the sale of Commercial Paper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsOpinion 96 - 14
… that bear on the issues discussed in the opinion. COMMUNITY COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Cuddebackville Fire District – Board Oversight (2024M-94)
… adequate oversight of the District’s financial operations and properly audited claims. Key Findings The Board did not … to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … estimates that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Notice of Reserve Funds
… Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … and reserves funded by resolution Memo Bill Text Status … To provide increased transparency in school district fiscal …
https://www.osc.ny.gov/legislation/notice-reserve-fundsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … District – Procurement of Professional Services (Madison County) District officials did not seek competition for seven …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-609
… one of the following titles, with a pay basis code of HRY on or after the payment effective date, and an hourly rate … Status of Active, Leave with Pay or Leave of Absence on 01/04/2018. OSC will automatically insert a row on the employee’s Job Data page effective 01/04/2018 with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In … is being spent appropriately and effectively.” Allegany Engine Company – Controls Over Financial Activities …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Planning Board (members must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Financial Statements and Supplementary Information
… Annual Comprehensive Financial Report 2024 Annual …
https://www.osc.ny.gov/retirement/resources/financial-statements-and-supplementary-information