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XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures

… The reporting of depreciation is required for the government-wide financial statements. Capital assets except for Land, Land Preparation, Library Books, and Construction … of this Chapter, or the modified approach may be used for certain infrastructure assets that meet the criteria of: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assets

Online and Computer-Aided Training – Travel and Conference Expense Management

… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … Using online training methods can be a convenient and economical …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-training

Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)

… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … in this report. Town officials agreed with our findings and indicated they plan to initiate corrective action. … steps to increase physical accessibility to programs and services provided at selected Town facilities …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2017-hillside.pdf

Oneida Public Library District – Cash Disbursements (2015M-20)

… audit was to review internal controls over the District’s cash disbursement process for the period July 1, 2012 through … have not established a secure process to ensure that petty cash is appropriately accounted for. Key Recommendations … access to the District’s bank accounts. Establish a petty cash policy. …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)

… such as a wider accessible route at the main entrance ramp where the ramp changes direction. 15 components at the Public Safety … such as signs identifying van accessible parking spaces. Recommendation Town officials should assess the feasibility …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41

OSC Audits: Procedures and Common Findings

Print out the presentation to follow allow with the webinar.

https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-52919.pdf

Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)

… steps to increase physical accessibility to programs and services provided at selected Village facilities. Key … that can be opened with no more than five pounds of force and with closing speeds of no more than five seconds and interior signs with raised lettering and Braille. 14 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34

Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)

… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … Specifically: 47 components at the Senior Center and Woodbury Public Library (Senior Center/Library) such as … at the Town Hall, such as accessible door handles and signs with raised lettering and Braille. 21 components at …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32

Audits of Local Governments & Schools

… performance and operations, reduce costs and contribute to public accountability. To learn more about performance … . For audits of State and NYC agencies and public authorities, see Audits . … performance and operations reduce costs and contribute to public accountability …

https://www.osc.ny.gov/local-government/audits

Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center

… with Steve Markowitz, chairman of the Board of Directors for the Center, as well as staff, volunteers and Holocaust … efforts to help spread this word deserve the utmost praise.” The mission of the Holocaust Memorial and Tolerance …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-center

See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events

… out if they are owed some of the state’s $12.5 billion in unclaimed funds at events across the state in February, State Comptroller Thomas P. DiNapoli announced today. “New York has $12.5 billion in unclaimed fund accounts. We want to return this money to … find out if they are owed some of the states $125 billion in unclaimed funds at events across the state in February …

https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-events

XIV.14.E Recording General Capital Assets – XIV. Special Procedures

… General capital assets should be classified in the appropriate account code to indicate the type of fixed … by type within the following major classifications and depreciated or amortized over the indicated estimated … Computer Software-Intangible 10-12 years Construction in Progress no depreciation Infrastructure 20-75 years A …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assets

Commack Public Library District – Selected Financial Operations (2015M-132)

… through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in … Commack Public Library District Selected Financial Operations 2015M132 …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdf

Village of Endicott – Budget Review (B4-13-8)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget for the general, electric, library, and parking funds …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

Town of Lisbon – Financial Condition (2012M-202)

… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The … a Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2011 operating …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed … cash receipts recorded in the system or the cash register and stated that one employee was required to count the cash … Recommendations Establish comprehensive written policies and procedures that provide adequate guidance and internal …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8