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Putnam County – Probation Department Collection of Revenue (2014M-5)

… Key Recommendation There are no recommendations in this report. …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5

Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)

… could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022m

Thurston Fire District – Financial Activity (2016M-430)

… the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430

Hillside Fire District – Cash Receipts and Disbursements (2016M-284)

… Hillside Fire District is a district corporation of the State, distinct and separate from the Town of Rhinebeck in …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284

Town of Cuyler – Town Clerk Operations (2017M-207)

… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly accounted for fees … May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population of approximately 980. … property tax receipts totaling $128,000 were deposited up to 22 days late. The Clerk properly recorded, reported and …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207

Pine Valley Central School District - Financial Management (2019M-35)

… Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted appropriations, exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Village of Fultonville – Claims Auditing (2015M-106)

… The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population of approximately 790. …

https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106

II.4.B Basis of Accounting – II. New York State Financial Accounting

… accordance with generally accepted accounting principles (GAAP) require that revenues and expenditures be recorded on … which most governmental functions are financed). Under GAAP, the accrual basis of accounting shall be used for the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

Justice Court Fund - Town and Village Court Revenue Report Data Description

… December through November (report months processed in the calendar year) Prior year report months (distribution … pending clarification for final determination) Corrections to prior year distribution Distribution Determination Complex …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-description

CUNY Bulletin No. CU-298

… Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus … for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-payment

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

Rensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)

… of property and transferred proceeds totaling $420,713 to the County. There were no recommendations as a result of …

https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-sale

Long Lake Central School District – Capital Project (2021M-183)

… of when the project is complete. District officials agreed with our findings. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Ethics

… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x … Resources and information on ethics for local officials …

https://www.osc.ny.gov/local-government/resources/ethics

Selected Publications and Reports

… Year 2019 Results; Fiscal Year 2020 Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 … Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: Common Themes for School Year 2017-2018 … Common Themes for Fiscal Year 2017 Fiscal Stress in School Districts: Common Themes for School Year 2016-2017 …

https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reports

Examples from GASB Statement 34 - Statement of Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … year 9,236,000 4,426,286 13,662,286 1,426,639 Due in more than one year 83,302,378 74,482,273 … 180,417,276 30,375,033 NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 …

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