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City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Orleans County – Department of Social Services (2012M-222)
… 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The County is …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… and included certain administrative charges – such as payroll, Justice Court, and municipal garage – in allocations …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… necessary adjustments to ensure that operating deficits do not occur. Establish procedures to prevent overspending … update the plans to ensure that its decisions are based on the most accurate and up-to-date financial information. … …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… Department Reporting Tree can also be found on SFS Coach and is organized in the following manner: Level 1: … the COA Change Request Form, which can be found on SFS Coach and submit it to [email protected] . Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… DiNapoli announced today his office stopped $25.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office has audited and approved 5.1 … $4.7 billion. More than 368,000 refunds totaling $386.9 million are expected to be paid in the coming days. …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsAdirondack Central School District – Financial Condition (2016M-184)
… of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Accounts Payable Advisory No. 55
… July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as “procurement … Date with the MIR date from the bulkload transaction. For more information on the Invoice Received Date, please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , … acts pertaining to various functions within an agency. For more information on Separation of Duties, please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… table explains if a scenario requires the creation of a project. Agency Scenario Is a Project Required? Capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-needed2018 Financial Condition Report – 2018 Financial Condition Report
… present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2018. While the national … in every three dollars in the State budget. The potential for substantial cuts to federal aid, particularly for health care, could threaten the State’s ability to …
https://www.osc.ny.gov/reports/finance/2018-fcrCarthage Central School District - Financial Condition (2018M-93)
… [read complete report - pdf] Audit Objective Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Village of Mayfield – Water and Sewer Operations (2017M-28)
… determine whether the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed … appropriations for water and sewer for the 2016-17 fiscal year totaled approximately $430,000. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Maine – Justice Court Operations (2016M-358)
… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Applying for Previous or Military Service Credit – Article 14 Benefits
… To receive credit for previous or military service, send a … must be received before your effective date of retirement) to our Member & Employer Services Bureau. Include as much … is a cost, it will be less expensive than if you wait to purchase it at a later date. You will stop making the 3 …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… which made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementChenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Ensure the required elected officials are paid in accordance with the advertised salary in the public …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159