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City of Yonkers – Budget Review (B6-14-14) - Revised
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … will not be available in future years and will create a funding gap. The City continues to rely on fund balance for recurring expenditures. Revenue …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … have not developed written policies or procedures to formalize the process for calculating, reviewing, … trends and other identified analysis. Review the reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located … Town is governed by an elected Town Board which comprises a Town Supervisor and four Board members. Budgeted general …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were opportunities for cost … and increasing the District’s buses-to-mechanics ratio to a more efficient level. By making such changes to improve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … $14.8 million. Key Findings District officials were unable to provide evidence showing that they documented the … analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Accounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided outside the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsSyosset Central School District - Payroll (2018M-42)
… officials have established adequate procedures over the payroll function to ensure that compensation paid and … a result of this audit. … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Village of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in … agreements are settled. The tentative budget includes a tax levy of $11,016,788 which is $78,962 above the limit …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… of the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for … leave benefits for employees who work 20 to 35 hours per week, including leave accruals. Ensure that written …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… voter-approved bond acts: Pure Waters, Environmental Quality (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases Municipal Audits
… including those addressing acceptable use, password management, user accounts, access rights, data backups, …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1964
… stop payment, replacement, reversal, or exchange request in PayServ. Once requests have been approved, replacement … mailing address located on the Modify a Person page in PayServ. This functionality is granted in the 'NSA Pay Forms Submitter' role. OSC has provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newDiNapoli Releases City of Troy Budget Review
… budget, while generally reasonable, needs improvement to make it a better tool for prudently managing the city’s resources. … of weakening financial position and must be monitored to ensure the declining trends are reversed. In addition, the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewOpinion 98-5
… the governing body of each county, city, town, village and school district to adopt a code of ethics setting forth for …
https://www.osc.ny.gov/legal-opinions/opinion-98-5DiNapoli Releases Bond Calendar for Second Quarter
… by the Office of the State Comptroller. The full forward calendar can be obtained at: …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterLump Sum Payments – Legacy Reporting
… Lump Sum Vacation Payments For members of certain tiers and plans, we can include a lump sum payment for up to 30 … for unused vacation on the Statement of Accrued Payments and Leave Credits Form (RS6221) , which you complete in … Compensation Refer to the Reporting Workers' Compensation Benefits page Refer to the Reporting Workers' Compensation …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-payments