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Town of East Hampton – Budget Review (B18-7-9)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9County of Rockland – Budget Review (B18-6-11)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Genesee County – Court and Trust Funds (2014M-322)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2011 through January 1 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… Assistance Listing Number (ALN) (formerly CFDA) is subject to CMIA. Only larger programs, however, are subject to the interest provisions of CMIA. This distinction can be … which the state receives funding, and which are subject to the cash management requirements detailed in the CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaVillage of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored … goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectVillage of Hempstead – Budget Review (B7-14-4)
… the Village’s proposed budget for the 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed budget exceeds the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Town of Rosendale – Financial Operations (2015M-38)
… system is adequate, that all financial transactions are accurately recorded and that a general ledger is maintained. Ensure that all fund balance variances are investigated and reconciled. Ensure that bank reconciliations, including canceled check images, are reviewed. Investigate and correct reasons for …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38State Agencies Bulletin No. 1876
… (7X), and ERS (7Y). Affected Employees Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS or ERS are affected. Background In accordance with Senate Resolution … limits for the above referenced retirement systems are currently in effect. OSC Actions PayServ will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsOverview – XI. Procurement and Contract Management
… competition was obtained and an award was made to the low bidder. Commodity, Printing, Miscellaneous Services 1 and … Contracting, Best Value is defined as an award to the low bidder based solely on price. Guide to Financial Operations … competition was obtained and an award was made to the low bidder …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors … not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable tax levy limit by … to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsCamden Central School District - Claims Audit Process (2019M-124)
… Ensure no claims, other than those allowed under law, are paid prior to the claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims auditor before they are paid. Ensure the claims auditor reports to the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Cairo - Fuel Management (2019M-150)
… Town officials designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright … Examples from GASB Statement 34 Statement of Changes in Fiduciary Net …
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
… Fiduciary Net Assets Fiduciary Funds December 31, 2002 Employee Retirement Plan Private-Purpose Trusts Agency Funds … 80,000 Municipal bonds 6,528,019 Corporate bonds 16,320,047 Corporate stocks … NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ 80,776 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Murray – Capital Projects (2014M-086)
… of the accounting firm to ensure that accounting records are complete and accurate. Ensure that debt proceeds are expended only for the purposes for which such obligations are issued. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… average of the previous two years by more than 20%, the amount in excess of 20% is excluded from the computation of … elected this plan before July 1, 1972, you will receive a pension equal to 1/40th (2.5%) of your FAS for each year of … this plan on or after July 1, 1972, you will receive a pension equal to 1/40 (2.5%) of your FAS for each year of …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80