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West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for purchases or documentation required to be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mTown of Scriba – Board Oversight (2017M-83)
… officials used competitive methods when procuring goods and services and complied with statutes related to conflicts of interest, … were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent Committee Inc. (Rochester …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Mandatory Membership – Membership and Enrollment
… Reports will need to be submitted using Retirement Online for all unreported service and salary from the date of …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipBeacon City School District – Budget Review (B6-14-10)
… District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Beacon City School District, … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget complies with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Fabius-Pompey Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget complies with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Chenango Valley Central School District – Budget Review (B4-15-8)
… fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, … Chenango Valley Central School District Budget Review B4158 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of East Hampton – Budget Review (B7-13-17)
… in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town of East Hampton, located … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … and expenditure projections in the tentative budget are reasonable. The Town’s tentative budget complies with the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Beacon City School District, … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget complies with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Opinion 88-65
… million or more persons. For purposes of this section, the term 'mortgagee' shall include every banking organization; … this state; national banking association; federal savings bank or federal savings and loan association; federal credit union; bank, trust company, savings bank, savings and loan …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Scarsdale Union Free School District – Information Technology (2016M-252)
… period July 1, 2014 through May 12, 2016. Background The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates … Scarsdale Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately … Cherry ValleySpringfield Central School District School Lunch Operations 2015M175 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsTown of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes the Village of Esperance within … Town of Esperance Fund Balance 2016M405 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The Authority, … Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246En-Con Police Disability – En-Con Police Officers Plan
… the same manner as the service retirement benefit. If the application is approved, you will receive benefits from the date of application for the benefit or from the day after the date … authorized with your power of attorney may file your application for disability retirement benefits. If you are …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityWilliamsville Central School District – Financial Management (2016M-274)
… period July 1, 2012 through June 3, 2016. Background The Williamsville Central School District is located in the Towns … Williamsville Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274State Comptroller Releases Municipal Audits
… government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not properly manage pool project donations or disbursements. The board also … member signed them. Village of Little Valley – Capital Project Management (Cattaraugus County) The board properly …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Agencies Bulletin No. 2021
… This bulletin is superseded by Payroll Bulletin No. 2021.2 . Purpose The purpose of this bulletin is to provide … State Agencies Bulletin No 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certainGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… (or receiving) equal value in exchange. There is no clear link between services provided and supporting revenues. The … No. 33 is effective for fiscal years beginning on or after July 1, 2000. Accounting changes made to comply with this …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions