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Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)

… to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275

SUNY Bulletin No. SU-92

… Date: 12/04/03 Earn End Date: 12/04/03 Earn Code: DLP or DLS Amount: $317.00 or $158.50 Questions Questions about payment processing may …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-92-change-payment-date-suny-discretionary-lump-sum-payments

City of Lockport – Cash Flow (2014M-195)

… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

Oriskany Central School District – Procurement (2017M-87)

… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services was appropriate and was compliant with …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87

South Seneca Central School District – Financial Management (2015M-255)

… appropriate and necessary reserve fund balance levels or defined its intentions for using reserves as a financing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255

Rondout Valley Central School District – Financial Management (2015M-296)

… The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates five schools … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296

Saratoga Springs City School District – Fund Balance (2016M-99)

… understated because the District incorrectly restricted funds for the future payments of other post-employment …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99

Worcester Central School District - Fund Balance Management (2022M-75)

… from 2016-17 through 2020-21 by an average of $943,000, or 8 percent. District officials budgeted for operating … of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Town of Hempstead – Information Technology Access Controls (2021M-158)

… so they understand IT security measures and their roles in safeguarding data and IT assets. In addition, sensitive IT control weaknesses were … with our recommendations and indicated that they were in the process of implementing corrective action. … Determine …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

Caribbean Heritage Month Celebration

… his annual Caribbean American Heritage Month celebration in honor of the rich and diverse history and culture of the … has been recognized as Caribbean American Heritage Month in the United States. The U.S. has attracted many people from … New York’s own Shirley Chisholm, the first Black woman in Congress. Caribbean Americans come together each June to …

https://www.osc.ny.gov/caribbean-heritage-month-2022

Westbury Water District – Purchasing (2015M-261)

… service contracts. The Board did not pass resolutions or enter into written agreements with three professional … professional services. Enter into written agreements or approve detailed resolutions for all individuals and firms …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261

Village of Old Brookville – Cash Receipts (2015M-286)

… that the Treasurer’s duties are adequately segregated or implement compensating controls such as increased …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

Glens Falls Housing Authority – Tenant Rents (2014M-370)

… for tenant rent collection among the office employees or provide additional management oversight. Ensure the timely …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370

Kingston Housing Authority – Board Oversight (2020M-103)

… disbursements and bank transfers were made without review or approval. $1,035 in management fees were incorrectly … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103

Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… if separate GAAP statements for those individual plans or pools are not available. … Examples from GASB Statement 34 …

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

Town of Hume – Financial Management (2014M-333)

… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, … Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333

State Comptroller DiNapoli Releases Municipal Audits

… Auditors identified several funds that are not balanced or are not reasonable. The city’s tax levy of $6,047,472 also …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

Overview – Travel and Conference Expense Management

… of key elements that you should consider when developing or updating your travel and conference policy. Travel … policies and procedures adopted by the governing board (or appropriate management officials) should address both officers and employees of the local government or school district. In addition to policy development, this …

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