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State Agencies Bulletin No. 2000
… the following processes: Automated Interface Submission Online Earnings Transaction Entry Miscellaneous Time Entry … the file submission deadline. Time Entry, Additional Pay and Job Requests submitted after the deadlines mentioned … the schedule. Entries that are entered early for a future pay period may be deleted by Payroll Deductions. Time Entry, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… leave accrual balances were accurate, not all leave taken is properly supported or approved. Records for 10 of 41 … officials should develop and implement written procedures to ensure that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual records …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for … 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 … miles, and has approximately 94,000 residents. The County is governed by a Board of Supervisors which is comprised of …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… the proposed budget sets forth the Governor’s priorities to address them while also recognizing the importance of … for vulnerable New Yorkers and continuation of the plan to fully fund school foundation aid. These are important … now and into the future. The Governor’s commitment to building the state’s reserves is something I have called …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalState Agencies Bulletin No. 1895
… provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. … the following processes: Automated Interface Submission Online Earnings Transaction Entry Miscellaneous Time Entry … the schedule. Entries that are entered early for a future pay period may be deleted by payroll deductions. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … Background The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and … operates four schools with approximately 2,500 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Eastchester – Parking Ticket Collections (2012M-246)
… five-member Town Board including the Town Supervisor. From January 1, 2011, to May 31, 2012, Town employees issued … uncollectible parking tickets and removing them from the records. Budget accordingly for anticipated parking …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in … which operates one school with approximately 475 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Town of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed and … through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of … to ensure a reasonable amount of unrestricted fund balance is maintained. Develop a multiyear financial plan. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims … March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Chappaqua Central School District – Financial Condition (2015M-193)
… Central School District is located in the Town of New Castle, Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Village of Fort Johnson – Claims Processing (2016M-324)
… is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The Village is governed … properly supported, for legitimate Village purposes and approved prior to payment. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … The County of Orleans Industrial Development Agency is an independent public benefit corporation created to … commercial, research and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … Background The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a seven-member Board and its 2014 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency … of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream … through September 23, 2014. Background Schoharie County is located in central New York and has approximately 32,750 residents. The County is governed by a 16-member Board of Supervisors. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Town of Minetto – Financial Condition (2013M-284)
… that relied too heavily on appropriated fund balance as a financing source. As a result, the financial condition of the … capital plan that projects operating and capital needs and financing sources over a three- to five-year period. … Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net … in either case. Business-Type Activities Enterprise Funds Governmental Activities Water and Sewer Parking …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli Releases Review of First Quarter State Revenue Collections
… of the Budget (DOB) projections, largely reflecting growth in business tax collections and increased personal income tax (PIT) receipts in June, according to a report on state finances issued today … to improve after April’s decline, and the state is now in a relatively strong cash position,”DiNapoli said. “The …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collections