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Albany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period … of Directors, was established by the State Legislature to construct, operate and maintain locations in the City for … Key Finding Authority officials have developed procedures to ensure that all cash collections for parking are accounted …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the Facility’s financial … Water Pollution Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson … and canceled check images. Establish compensating controls to routinely monitor and review the Clerk-Treasurer’s work. … …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … expenditures and other fees that could have been used to fund other District needs. Key Recommendation Issue RANs only when the District needs to improve short-term cash flow. … GreenburghGraham Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Purpose of Audit The purpose of our audit was to evaluate the District’s tuition billing process for the … Board of Education, provides educational facilities to residents of the William George Agency for Children and to students bused from area school districts. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015m2023 Financial Condition Report – 2023 Financial Condition Report
… care and other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to projected State tax revenues driven by declining personal …
https://www.osc.ny.gov/reports/finance/2023-fcrTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 20 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … audit statewide town hyde …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… Determine whether Village of Lynbrook (Village) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key … corrective action. Appendix B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14State Agencies Bulletin No. 28
… upon PeopleSoft software, a package that has been modified to meet the specific processing needs of New York State. … many terms used by PeopleSoft and PaySR that may be new to agency users. Some of these new terms are explained in … in PaySR are designated as "Also Known As". Please refer to OnLine Help for further definition of terms and processes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/28-paysr-glossary-termsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … future. A fund’s basis of accounting is inseparably tied to its measurement focus. Funds that focus on total economic … increases and decreases in financial resources only to the extent that they reflect near-term inflows or outflows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and two were not implemented. New York City Department of Social Services – Controls Over Capital Improvements at …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-359
… EOC Lecturer 019274 EOC Accounting Assistant 019271 EOC Accountant, EOC Accountant 1 and EOC Accountant 1A 019275 EOC Office Assistant (Assistant … mailbox. Questions about Deductions may be e-mailed to the Payroll Deductions mailbox. Questions regarding Positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsState Comptroller DiNapoli Releases Municipal and School Audits
… and developed budgets that appropriated fund balance to address planned budget gaps totaling approximately $2.5 …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 88-72
… district within the county district. This is in reply to your inquiry regarding the formation of a town sewer … are under orders from the county health department to remedy problems with their septic systems. These residents … have requested that the county district extend its lines to serve them, but the county district has refused to do so. …
https://www.osc.ny.gov/legal-opinions/opinion-88-72State Comptroller DiNapoli Releases Municipal & School Audits
… assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. … board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … inventoried and safeguarded. Complete, accurate and up-to-date inventory records help district officials ensure that IT …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases May State Cash Report
… year and nearly $120 million below projections, according to the monthly state cash report issued today by State … has offset the lost revenue. With recent concerns relating to the pace of economic growth, both revenue and spending … latest projection and $1.8 billion lower than last May 31. To access the monthly cash report for additional detail, go …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is properly recorded and … Key Recommendations Adopt financial policies to assist in safeguarding Company assets, such as policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial activities for the … at the onset of the project. Require District officials to pay appropriate tax certiorari claims from the reserve fund. Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Opinion 91-28
… SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A … use profits resulting from operation of a water utility for general village purposes. You ask whether a village board … may use surplus moneys in the village's water fund for sewer or other general village purposes. General …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village … Because there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43