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New York State Employees and Federal Funding – Federal Funding and New York

… including state taxes, fees and federal funding. The New York State Division of the Budget (DOB) projects 189,700 Full … maintenance and operations activities. Federal funds for Office for the Aging (SOFA) staffing primarily supports the …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-funding

Town of Pendleton – Special Districts (2018M-4)

… Purpose of Audit The purpose of our audit was to determine whether Town officials properly accounted for …

https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4

Greater Johnstown School District - Payroll (2018M-267)

… paid their approved salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267

Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)

… that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264

Ending Your Membership – Article 14 Benefits

… than ten years of service credit, leave public employment for at least 15 days and voluntarily withdraw your … system; Retire; or Die. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …

https://www.osc.ny.gov/retirement/publications/1644/ending-your-membership

Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)

… Determine whether the Board provided adequate oversight of the revolving loan program. Key Findings The Lake … … Determine whether the Board provided adequate oversight of the revolving loan program …

https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loan

Peekskill City School District – Financial Condition (2015M-191)

… our audit was to review the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … approximately 3,600 students. General fund expenditures for the 2014-15 fiscal year totaled approximately $80 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191

Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds

… debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal … funds separately from the proprietary funds that account for business-type activities, the information in the "Totals" …

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

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board also approved …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-audits

Examples from GASB Statement 34 - Statement of Activities

… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …

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

Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)

… Determine the accuracy of the Treasurer's reports and the effectiveness of internal controls over bank checks and transfers. Key Findings Officials did not identify … in federal withholding penalties that were incurred and paid by the Treasurer. Officials did not properly oversee …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-select

Leaves of Absence – En-Con Police Officers Plan

EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits

https://www.osc.ny.gov/retirement/publications/1822/leaves-absence

Out-of-Service Death Benefit – Article 14 Benefits

… 50 percent of the ordinary death benefit may still be payable. This vested benefit may also be payable if you die within one year of leaving covered service …

https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefit

West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)

… Purpose of Audit The purpose of our audit was to assess financial controls over financial … District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operations

Charlotte Valley Central School District - Budget Review (B4-15-6)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6

City of White Plains – Claims Auditing (2016M-367)

… Purpose of Audit The purpose of our audit was to examine the City’s claims auditing process for the period …

https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367

Bridgehampton Union Free School District – Claims Auditing (2017M-179)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179

Webster Public Library - Board Oversight (2018M-125)

… Board provided adequate oversight of financial operations. Key Findings The Board did not: Audit private fund claims and … private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, including private funds …

https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125