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West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)

… necessary written financial policies and procedures. Use press-numbered duplicate receipts and itemized deposit … paying for sales tax, certain diesel fuel purchases and credit card fees and charges. Company officials generally agreed …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversight

Caribbean Heritage Month Celebration

… Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Angela Yee Radio Presenter Supporting …

https://www.osc.ny.gov/caribbean-heritage-month-2022

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… unused leave was incorrectly calculated - resulting in over/underpayments of $7,430. Two administrators received … action. Appendix B includes our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

State Comptroller DiNapoli Releases School District Audits

… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Village of Bellport – Claims Processing (2014M-126)

… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. …

https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126

Remsen Central School District - Claims Audit Process (2019M-86)

… auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)

… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students … Determine if tuition billings for the Niagara Falls City School District District students enrolled …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73

Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets

… 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the … earnings: Net (decrease) In fair value of investments (272,522) Interest 2,460,871 $ … DEDUCTIONS: Benefits 2,453,047 3,800 Refunds of contributions 464,691 Administrative expenses …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assets

Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets

CUNY Bulletin No. CU-314

This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employees

Comptroller DiNapoli Releases Municipal Audits

… money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers

Comptroller DiNapoli Releases School District Audits

… totaling $1.3 million were generally not being used. Niagara Wheatfield Central School District – Niagara Power Coalition and Native American Revenues (Niagara County) District officials did not properly account …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits

NYS Common Retirement Fund Reports Third Quarter Results

… in publicly traded domestic equities and 16.0 percent in international public equities. The remaining Fund assets by … estate and real assets (8.6 percent) and absolute return strategies and opportunistic alternatives (3.5 percent). The … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's …

https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-results

Germantown Fire District – Board Oversight (2014M-166)

… when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and procedures …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… audit the Clerk-Treasurer’s records and report or conduct a thorough audit of claims. Ensure investments were made in … with New York State General Municipal Law (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118