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Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
Former Assemblyman Vincent Graber was a dedicated public servant who garnered great respect from his colleagues on both sides of the aisle
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberNew York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… "Martin McGuinness was a hero of the peace process and the cause for reconciliation … peace was realized at long last. Northern Ireland today is a symbol of hope for people in conflict throughout the world, hope for the peace and … Martin McGuinness was a hero of the peace process and the cause for reconciliation …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessTown of Hamburg - Fuel Operations (2019M-75)
… maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased with equipment fobs. Maintain perpetual …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Town of Pendleton – Special Districts (2018M-4)
… was to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017. … five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Peekskill City School District – Financial Condition (2015M-191)
… period July 1, 2013 through June 30, 2015. Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District operates six … Peekskill City School District Financial Condition 2015M191 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… selected were missing leave pre-approval requests totaling 72 days, comprised of 452 hours for $9,927. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Greater Johnstown School District - Payroll (2018M-267)
… salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million … officials effectively designed and implemented procedures to ensure that compensation payments were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267City of White Plains – Claims Auditing (2016M-367)
… July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has … City of White Plains Claims Auditing 2016M367 …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Charlotte Valley Central School District - Budget Review (B4-15-6)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Charlotte Valley … Otsego and Schoharie Counties, has a tentative budget for fiscal year 2015-16 of approximately $8.9 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The … West Sand Lake Fire District 1 Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCreditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which … Police Officer Forest Ranger Police officer or member of a police force or a state park authority or commission Police …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceSocial Security Adjustment – Article 14 Benefits
… in New York State. It is determined using your wages for service with a public employer for which you received … be the same as your actual Social Security benefit. This adjustment applies to both service and disability retirements. …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over … George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… February 28, 2017. Background The Bridgehampton Union Free School District is located in the Town of Southampton in … Bridgehampton Union Free School District Claims Auditing 2017M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Tax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for … Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … Long Beach City School District Controls Over Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
Lawrence Union Free School District Financial Condition 2016M52
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Maine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … individual significant revenue and expenditure projections in the proposed budget appear reasonable. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Beekmantown Central School District – Payroll (2017M-26)
… Beekmantown Central School District Payroll 2017M26 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26