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Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… State. The SCIDA was established in 1970 and is governed by a Board comprising nine members appointed by the Sullivan County Legislature. The SCIDA extended …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Fuel purchases reviewed by auditors appeared to be for legitimate district purposes. However, district … of duties, supervision and oversight. ### For access to state and local government spending and nearly 50,000 …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit … Council 37 SF, SJ, SK, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Note : For employees … represented by DC 37, this benefit will be applied to all members in the specified bargaining unit whose address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesSchool Districts’ Energy Performance Contracts (2015-MR-1)
… with an energy service company (ESCO) for energy services in which energy services are installed, maintained or managed … energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. … the life of the EPC. The five school districts included in this audit each had an EPC that was approved between …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … CFO’s 2022-23 financial records and reports as required by New York State Village Law (Village Law) Section 4-408. The last …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Amsterdam – Records and Reports (2013M-266)
… our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March 31, … with the annual independent audit of the City’s financial statements. As of September 17, 2013, the City had not yet … and 2012-13 fiscal year. The annual financial reports and audited financial statements prepared by the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266State Agencies Bulletin No. 1974
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2022 will remain at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87 and 97 are affected. Effective Dates Effective for payroll checks dated January 6, 2021 (Administrative) and … OSC will automatically increase the bi-weekly deductions for Dues (code 201) as follows: Annual Salary Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseConclusion – Travel and Conference Expense Management
… for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each organization should … Some of the more significant types of controls available to management have been discussed in this guide. They are: a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionVillage of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… New York State Comptroller Thomas P. DiNapoli released the … an immense success for a first-time proposal. If CEO Jeff Bezos’ shares (70,616,270 shares, 14%) were to be …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonSouthold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… one school with approximately 675 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Hampton Bays Union Free School District – Claims Processing (2013M-333)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … processing function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Locust Valley Water District – Budgeting (2013M-179)
… of Oyster Bay, in Nassau County. The District is governed by an elected three-member Board of Commissioners consisting …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… of approximately 6,700 residents. The City is governed by the Common Council, the legislative body which comprises … monitor the procurement of duplicate cash receipts used by all Departments. Ensure that each Department issues …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Fund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… was restated due to the implementation of GASB Statement No. 84, Fiduciary Activities . … Fund financial statements …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data