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New GASB Standards
… 101 – Compensated Absences beginning with the fiscal year 2024-25 annual financial statements. GASBS 101 is an update to GASBS 16 and requires the State to consider other types of … Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsMechanicville City School District – Financial Condition (2017M-93)
… was to determine whether the Board effectively managed the District’s finances by adopting realistic budgets and if it … kept the unrestricted fund balance within statutory limits for the period July 1, 2013 through January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Freeport Union Free School District – Financial Condition (2016M-300)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Brighton Central School District – Separation Payments (2016M-119)
… examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119DiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… Comptroller Thomas P. DiNapoli, United States Attorney for the Northern District of Georgia Ryan K. Buchanan and Inspector General for the Social Security Administration …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsLaFayette Central School District - Fixed Assets (2018M-073)
… for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed … or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations … records each year and ensure that they are accurate and up-to-date. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073William Floyd Union Free School District – Payroll (2016M-165)
… of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
To determine the extent of implementation of the five recommendations included in the initial audit report Compliance With Special Education Regulations for the Provision of Services Report 2018N5
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The … and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilTown of Groveland – Fiscal Oversight (2014M-285)
… The purpose of our audit was to examine the oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014. … Key Recommendations Ensure that contractual agreements for accounting services contain detailed information outlining …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that Rabbi … funding between 2005 and 2012 — money that was intended for special needs students between ages three to five. Island … Rockaway, Queens, and primarily provided services to pre-school children in the communities of Far Rockaway in Queens …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedOpinion 88-58
… FUNDS -- Capital Reserve Funds (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum requirement) … housing and storage of machinery, tools, implements and equipment owned by the town, but that the total cost, without …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Smithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Hempstead Union Free School District – Management of District Resources (2014M-253)
… was to assess internal controls over the management of District resources for the period July 1, 2011 through March 31, 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mOpinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … deposit on or after the date indicated on the check. The general provisions of law applicable to the collection of …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 Local Governments
https://www.osc.ny.gov/files/local-government/data/excel/2020-calendar-year-local-governments.xlsxCarle Place Union Free School District – Payroll (2016M-69)
… payroll clerk performs procedures to double check her own work, the review process should involve someone independently … could include initiating management reviews of the work performed by the payroll clerk or having someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription.pdf