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Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingRockland County – Budget Review (B22-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions must be … or improper use of State credit cards; Theft or loss of supplies, equipment or other physical assets in excess of … or inappropriate action involving State funds equipment supplies and other assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… by the General Service Administration (GSA) for travel within the continental US (CONUS) and by the Department of State for travel outside the continental US (OCONUS). By adhering to … not taxable to the employee. The maximum allowances for travel are updated in SFS each year to coincide with CONUS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesOther Bulletin No. 64
… Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfStatistical and Information
… Data ] - Comprehensive financial statistics for New York State local governments. The data consists of statistical tables on revenues, expenditures and debt for each municipality, … on the Open Book website . Overlapping Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationTravel Advisory No. 5
… supporting Travel and Expense transactions for six years. Online agencies are required to use the attachment feature in … readily available for OSC’s auditors to facilitate timely payment approval. … Section XIII3 Record Retention Travel and …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseUnderstanding the Audit Process
… of Local Government and School Accountability, these audits: protect taxpayers by improving fiscal management; and … manage local governments and school districts. Types of Audits Internal Control Audit—Reviews and tests policies and … welcome to contact our management team at anytime. Final Audits Are Public Documents Final audit reports are public …
https://www.osc.ny.gov/local-government/audits/understanding-audit-processTown of Deerpark – Budget Review (B17-6-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Accounts Payable Advisory No. 15
… and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, … unit must maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing … (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersMiddleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … condition, budgeting decisions over the last several years have made the District susceptible to fiscal stress. Even … in the past to prepare for economic difficulties, they have come to rely on using surplus funds to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206East Moriches Union Free School District -- Budget Review (B7-16-3)
… review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8City of Long Beach – Budget Review (B23-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT … and compromise IT resources. District staff did not have sufficient documented guidance or plans to follow to … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Boylston – Procurement (2021M-56)
… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek … State General Municipal Law (GML) to review the Town’s procurement policy annually, the last time the Board reviewed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Village of Endicott – Budget Review (B4-16-7)
… rates. The Village has adopted a local law to override the tax levy limit. Key Recommendation Address the deficits in …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal … (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to … made while the SFS was down for FYE processing are entered and posted correctly in SFS. To ensure that these …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fye