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Village of Victor – Financial Management (2015M-166)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … June 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, … Village of Victor Financial Management 2015M166 …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166

Town of Wappinger – Financial Condition (2013M-94)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, the … inter-fund loans. Carefully monitor actual budget results to identify potential fiscal difficulties, such as structural …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Unified Court System Bulletin No. UCS-332

… 10986, 10989, 10993, 10994 Note : The Zip Code criteria is only applicable to members of District Council 37. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucs

Unified Court System Bulletin No. UCS-310

… 10989, 10993, 10994 Note : The Zip Code criteria is only applicable to members of District Council 37. Background …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-310-prepaid-legal-service-benefit-unified-court-system-ucs

Opinion 95-22

… certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … certain exercise equipment to be used to implement a fitness program at the fire station …

https://www.osc.ny.gov/legal-opinions/opinion-95-22

Examples from GASB Statement 34 - Statement of Cash Flows

… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …

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

Malone Central School District – Payroll (2017M-278)

Malone Central School District Payroll 2017M278

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278

DiNapoli Releases Bond Calendar for First Quarter

… of the State Comptroller. The prospective first quarter calendar includes anticipated bond sales by the following … Bridge and Tunnel Authority. The detailed forward issuance calendar can be obtained at: …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-releases-bond-calendar-first-quarter

Unified Court System Bulletin No. UCS-280

… Council 37 in bargaining unit SK who reside within the zip codes identified below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … Effective Date Effective as of paychecks dated November 13, 2019 (Administration). OSC Actions OSC will automatically …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucs

Accounts Payable Advisory No. 61

… (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request that BSE … create a payment sooner than the standard process allows. In these limited situations, the agency must be able to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requests

DiNapoli Releases Bond Calendar for Second Quarter

… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities … New York State Comptroller Thomas P DiNapoli today announced a …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-releases-bond-calendar-second-quarter

Columbia County – Payroll (2014M-121)

… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time …

https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Town of Putnam Valley – Purchasing (2013M-193)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … million in total. We also reviewed supporting documents to verify that procurements and subsequent payments were …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193

East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)

… safeguarded for the period January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financial

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

… The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The Library, which is governed by a five-member Board of Trustees, was created by a special act …

https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175

Truxton Fire District – Board Oversight (2022M-123)

… Board members attended the mandatory training, they would have better positioned themselves to oversee the District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123

Circleville Fire Company – Selected Financial Activities (2013M-391)

… $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of Company … Treasurer did not perform monthly bank reconciliations. Bills paid between Company meetings are not included in the … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m