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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-activitiesX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment … values defined by the vendor. Agencies should note that Location includes a location name assigned by the Statewide Financial System … The Location section of the Vendor Record contains sets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationState Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s November Financial Plan. “The release of the … New York State Comptroller Thomas P DiNapoli issued the … statement regarding the agreement announced today on New York Citys November Financial Plan …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateState Agencies Bulletin No. 2357
… Purpose: The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected … eligibility criteria are affected. Background: The Office of Employee Relations (OER) and Division of Budget (DOB) … The purpose of this bulletin is to inform agencies of the July 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … granted exemptions. Did not report the transfer of all property with exemptions to the County as required. Key … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal … to the County as required. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is … 2013 through February 2014, the Company incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… is located in Nassau County and contracts with the Town of North Hempstead and the Villages of Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington North and Sands Point to provide fire protection services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Central Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Island Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period … overtime procedures, and employees are not required to obtain written approval prior to working overtime. Key Recommendation Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Minerva Central School District – Payroll (2016M-18)
… audit was to determine if District officials implemented payroll policies and procedures to ensure that employee pay … implemented appropriate procedures for processing payroll to ensure that employee salaries and wages were … Minerva Central School District Payroll 2016M18 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Purpose of Audit The purpose of our audit was to determine if BOCES had established effective internal … Catskills BOCES, which provides educational services to students from 19 component districts, is governed by a … and any significant differences resolved and reported to the appropriate level of management. …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraUnadilla Valley Central School District – Special Education Services (2016M-47)
… determine whether the District provided special education services in a cost-effective manner for the period July 1, … Key Finding District officials provided special education services to District students in a cost-effective manner and … a total of approximately $339,000 in program and related services costs during the 2013-14 and 2014-15 fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mDiNapoli Releases Rockland County Budget Review
… Review The significant revenue and expenditure projections in the proposed budget are reasonable, except for the … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and Finance, Division of … check that the employee is not entitled to receive. Guide to Financial Operations REV. 07/27/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkCortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectAlbany Public Library – Leave Accruals (2015M-293)
… Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. … by an elected nine-member Board. Budgeted appropriations for 2014 totaled approximately $9.4 million. Key Finding The … a standard leave request form or other formal procedure for employees to request leave time and for supervisors to …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Town of Lewisboro – Financial Condition (2014M-309)
… The Town of Lewisboro is located in Westchester County and has a population of approximately 12,400. The Town, which … is governed by a Town Board, operates one water district and two sewer districts. Budgeted appropriations for 2014 … $10.4 million. Key Findings The Town’s general, sewer and water funds each had a deficit at some point during the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Valley Central School District – Financial Condition (2014M-58)
… our audit was to review the District’s financial condition and the Board’s budgeting practices for the period July 1, … Valley Central School District is located in Orange County and is governed by a Board of Education. The District served … has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58