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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 governmentwide financial statements
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
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.pdfOnline and Computer-Aided Training – Travel and Conference Expense Management
… Local governments and school districts may find that it is necessary or cost-advantageous to use online trainings 13 …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… physical accessibility for the 58 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39OSC 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.pdfOneida Public Library District – Cash Disbursements (2015M-20)
… controls over the District’s cash disbursement process for the period July 1, 2012 through June 30, 2014. Background … The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the … by special legislation in 1996. The operating budget for the 2014-15 fiscal year totals $382,110. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… physical accessibility for the 83 components identified in this report. Village officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… physical accessibility for the 131 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Audits of Local Governments and Schools
… and other audit responsibilities, see Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . … Local …
https://www.osc.ny.gov/local-government/auditsPlattekill 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.pdfComptroller 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 …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerSee 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 …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsXIV.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 … Computer Software-Intangible 10-12 years Construction in Progress no depreciation Infrastructure 20-75 years A … 09/16/2023 … General capital assets should be classified in the appropriate account code to indicate the type of fixed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsCommack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Conducting Internal Audits of Cash Collection Activities
Conducting Internal Audits of Cash Collection Activities
https://www.osc.ny.gov/files/local-government/publications/pdf/0104.pdfVillage of Endicott – Budget Review (B4-13-8)
Village of Endicott Budget Review B4138
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … a circulation policy that contains procedures related to collecting cash receipts at the circulation desk, the … did not establish which employees were authorized to collect cash receipts or the processes for determining …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8State Agencies
… Find information about state audits payroll travel policies accounting and operational guidelines …
https://www.osc.ny.gov/state-agencies