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West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… properly recorded and that Company moneys are safeguarded for the period January 1, 2012 through September 30, 2013. … County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, … Falls Association (Association), which is a separate not-for-profit corporation operated in accordance with its own …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… through January 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess … reserve funds. District officials overfunded the High School Roof project and burdened District taxpayers with $1.3 … Pawling Central School District Selected Financial Activities 2012M185 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… fund balance was within the legal limit, whereas in fact it exceeded that limit each year. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… and an elected Mayor. The Village’s operating expenditures for the fiscal years ended May 31, 2011 and May 31, 2012 … individual have entered into a contract, which provides for an annual fee for basic services of $8,000 plus 50 percent of certain permit fees. This type of arrangement is usually indicative …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… government contracts used to procure goods and services. Village of Hagaman – Claims Auditing (2022M-11) Claims were … approval or ensure claims had department head approval. Village of Hewlett Bay Park – Financial Management (2022M-30) … or between 45% and 61% of the ensuing year’s budget. The village also underestimated revenues by a total of $420,341 …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Bond Calendar for First Quarter
… public authorities. All borrowings are scheduled at the request of the issuer and done pursuant to their borrowing …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterNew GASB Standards
… 87 and Reporting Subscriptions Variable Payment Types for Payable and Revenue Leases Fixed in Substance Based on an … 87 and Reporting Subscriptions Variable Payment Types for Payable and Revenue Leases Fixed in Substance Based on …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsState Police Bulletin No. SP-224
… Holiday Bonus Payment and to provide agency instructions for payments not processed automatically. Affected Employees … State Police Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Dates … paychecks dated 12/08/2021. There is no direct deposit for this payment. Eligibility Criteria Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Oxford – Procurement … County) District officials did not maintain complete and accurate capital asset inventory records. The … these records but was unfamiliar with the requirements of, and did not comply with, the district’s capital asset policy. …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-214
… Holiday Bonus Payment and to provide agency instructions for payments not processed automatically. Affected Employees … State Police Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Dates … paychecks dated 12/09/2020. There is no direct deposit for this payment. Eligibility Criteria Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentMore About This Retirement Plan – State Police Plan
… by Article 14 benefits. View your Article 14 plan book for more information. This publication has made reference to … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… board must post the resolution on the employer’s public website or, if a website isn’t available to the public, on the official …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionOverview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this guide as a … information contained in this guide will be valuable to new board members and inexperienced claims auditors. This … The Office of the New York State Comptroller OSC has written this guide as a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewTown of Western - Supervisor’s Records and Reports (2022M-184)
… AUDs were between 163 and 893 days late. Ensure that monthly reports contained a detailed statement of cash receipts and budget status reports … accurate and complete accounting records. Provide reliable monthly financial reports to the Board and file AUDs, as …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Newfield Central School District – IT Asset Management (S9-22-17)
… were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Walton Central School District – IT Asset Management (S9-22-24)
… assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically located (one with a … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24