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State Authority Codes
… Authorities that already have a code will maintain it for this purpose. A list of State Authority Codes is provided. Codes have not yet been established for subsidiary authorities but State Authority Codes will be assigned for all subsidiaries that enter into contracts. Subsidiaries …
https://www.osc.ny.gov/public-authorities/state-authority-codesState Comptroller DiNapoli Releases State Audits
… (2015-F-27) An initial report determined that between 2008 and 2012 the overall demand for AAR service increased, but … carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the carriers … In a follow-up, auditors found transit officials made some progress in correcting the problems identified in the …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0CUNY Bulletin No. CU-322
… will be included in the tax calculation for this payment. Payroll Register and Employee’s Paycheck/Advice The Earn Code HSD and the amount paid will be displayed on the payroll register. The earnings description “Health Specialty … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-322-cuny-nurses-health-specialty-differentialCrown Point Central School District - Claims Auditing (2018M-76)
Crown Point Central School District Claims Auditing 2018M76
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andWestchester Community College – Fixed Assets (2017M-78)
… of our audit was to review controls over the College’s fixed assets for the period September 1, 2015 through March … by Westchester County and the State University of New York and is located in Valhalla, New York. The College is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Portville Central School District - Cafeteria Collections (2018M-244)
… and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until deposited. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Town of Queensbury - Information Technology (2018M-224)
Determine whether officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Schoharie Central School District - School Lunch Operations (2019M-19)
… (MPLH). District officials could have saved almost $2,000 in three months if they purchased milk from the New York … and MPLH analyses. Ensure the District obtains the best price when making purchases. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19General Brown Central School District - Building Renovation Project (2019M-21)
… officials ensured that work was completed within the scope of the project. We reviewed 34 check disbursements totaling … project. There were no recommendations as a result of this audit. … Did the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mYour Membership Tier – State Police Plan
… is no Tier 4 in PFRS. … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Tier …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierLetchworth Central School District - Reserves (2018M-176)
… whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings The … Recommendations Adopt a more comprehensive written policy and review reserves to determine whether they are necessary and balances are reasonable. Use excess amounts in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityVillage of Tivoli – Procurement (2015M-79)
… July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a … use competitive methods when procuring goods and services in accordance with General Municipal Law and the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Village of Fultonville – Claims Auditing (2015M-106)
… was to examine the Village’s claims auditing procedures for the period June 1, 2013 through December 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $829,000. Key Finding Except for minor discrepancies, the Board conducted a complete and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and … (GAAP) require that revenues and expenditures be recorded on the modified accrual basis for the governmental funds … is used for budgetary purposes. For additional information on the basis of accounting, see Chapter XVI, Section 3.D - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingJustice Court Fund - Town and Village Court Revenue Report Data Description
… and village justices Justice Court Fund system processing of monthly justice reports Period Generally, December through … (distribution corrections) Content Reported Violations of numerous: State Statutes; State Codes, Rules and … Laws; and limited Federal Regulations (seldom) Disposition of cases and collected fines, civil fees, penalties, …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionCity of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… approval. Annual project status reports were submitted in a timely manner. Annual assessments of progress toward … Ensure annual project status reports are submitted in a timely manner. Annually assess the progress of projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeGreenport Union Free School District - Bank Reconciliations (2019M-161)
… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Schroon Lake Central School District - Claims Auditing (2019M-97)
… and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. … Audit and approve claims before payment in accordance with New York State Education Law. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97