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II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewDiNapoli Statement on Charges Against Former Delhi Village Clerk
… use. She now faces grand larceny charges. Thanks to my investigators and auditors and their work with the New …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkCUNY Bulletin No. CU-748
… in paychecks dated November 03, 2022, for current and lag employees. OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… Clerk-Treasurer did not file the 2013-14 or 2014-15 property tax cap computation with OSC as required. The Board developed … cash flow. Ensure that the Clerk-Treasurer files AUDs and property tax cap calculations with OSC within the prescribed …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Richland Fire District – Board Oversight (2016M-374)
… 1, 2015 through July 31, 2016. Background The Richland Fire District is a district corporation of the State, … Fire Company, whose members comprise the District’s fire department. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and quotes in … bidding process, as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Comptroller DiNapoli Releases School Audits
… – Internal Controls Over Selected Financial Activities (Clinton County) The board had not adopted comprehensive written … District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 of unexpended surplus …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsJamesport Fire District - Gasoline Inventory (2019M-04)
… Audit Objective Determine if District officials adequately account for and safeguard the gasoline inventory. Key … and obtain a vendor contract to ensure the price paid is accurate. District officials agreed with our recommendations … action. … Determine if District officials adequately account for and safeguard the gasoline inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Accounts Payable Advisory No. 57
… Subject: Selecting the correct Vendor ID when preparing a voucher Guidance: When … on the voucher should match the Vendor ID on the purchase order. Effective August 10, 2018, if the Vendor ID on the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idUlster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of … which states that fund balance should be maintained at 5 to 10 percent of current operating expenditures. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made … Class of Local Government Release of Annual Financial Data (year following fiscal year) Villages March 31 School …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… owed by municipalities and disburse any amounts due to municipalities. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Town of East Otto - Information Technology (2018M-156)
… they planned to initiate corrective action. … Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-1562016 Financial Condition Report – 2016 Financial Condition Report
… large balance, which enhances budgetary flexibility in the near term and is expected to support increased capital …
https://www.osc.ny.gov/reports/finance/2016-fcrRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the … by an appointed five-member Board, was established in 1986 to promote economic development through financing, …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Potsdam Central School District – Payroll (2016M-161)
… in the Towns of Canton, Parishville, Pierrepont, Potsdam and Stockholm in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Wynantskill Union Free School District – Payroll (2016M-66)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, 2014 through … District is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Enterprise Charter School – Enrollment and Billing (2014M-378)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2013 through … Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The … not periodically verify student residency information on file or require that a new proof of residence be submitted …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… delivers approximately 100 educational and administrative services to its 15 component school districts and their … HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mFranklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) is an association of 10 component school … … FranklinEssexHamilton Board of Cooperative Educational Services Payroll 2016M27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27