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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-0Village 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-126Remsen 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-86Village 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-44Niagara 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-73Examples 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-assetsExamples 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-assetsCUNY 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-employeesComptroller 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-0Comptroller 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-auditsNYS 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-resultsGermantown 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-166Village 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-118Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of all businesses in the County that are subject to device inspections. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Victory – Justice Court (2013M-66)
Town of Victory Justice Court 2013M66
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom … did not apply for all transportation State aid for new bus acquisitions. Club collections were not supported by … in the amounts received. The central treasurer made 31 disbursements totaling $39,134 without supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraAdditional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… Eligibility Under this plan, you will receive additional benefits for service over 20 years if your employer adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bCost-Saving Ideas: Justice Court Consolidation Process
… CostSaving Ideas Justice Court Consolidation Process …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Key Findings Department officials did not review the bank statements and canceled check images for the bank … did not approve 499 disbursements totaling $63,010 before payment was made. Key Recommendations Review bank statements … and deposited. Review and approve all disbursements before payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsVillage of Alfred – Information Technology (2017M-236)
… Audit The purpose of our audit was to assess the Village’s information technology (IT) environment for the period June … Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is … critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236