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Adirondack Central School District – Information Technology (2022M-61)

… District’s network to help safeguard personal, private, and sensitive information (PPSI). Key Findings District … (SLA) to clearly identify the provider’s responsibilities and specific services to be provided. Officials did not … a cyber incident could result in the loss of data and serious operational interruption. The District had three …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

Town of Ephratah – Accounting Records and Reports (2022M-138)

… were incomplete, inaccurate and could not be relied on to make financial decisions . The Supervisor has continued to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without reliable accounting …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

Town of North Collins – Supervisor’s Records and Reports (2015M-99)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99

West Albany Fire District – Credit Card Purchases (2017M-15)

… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December … 31, 2016. Background The West Albany Fire District is a district corporation of the State, distinct and separate … supporting documentation and designated officials who are authorized to provide approvals. Ensure that supporting …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Town of Wolcott – Financial Management (2020M-131)

… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… and used reserve funds and maintained them at reasonable levels. Key Findings While the Board and BOCES officials … reserves or use or maintain reserve funds at reasonable levels. The Board and officials: Unnecessarily restricted … and defines the purpose for each reserve, optimal funding levels, and conditions under which the funds will be used and …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Village of Brushton – Fiscal Oversight (2014M-235)

… $54,900. Key Findings The Clerk-Treasurer did not perform monthly bank reconciliations or provide the Board with complete and accurate monthly financial reports. The Clerk-Treasurer has not filed … Prepare and provide the Board with complete and accurate monthly financial reports including all cash balances, a …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235

Southern Cayuga Central School District – Financial Condition (2020M-77)

… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial … Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Dalton-Nunda Central School District – Financial Management (2020M-92)

… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance … levels in accordance with applicable statutes and a Board-approved comprehensive reserve plan. District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

East Irondequoit Central School District - Financial Management (2019M-28)

… and use surplus funds for one-time expenditures, paying down debt or applying it to the necessary property tax levy …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Town of Chili - Financial Management and Cash Receipts (2019M-167)

… and increasing fund balances in the general and highway funds. Did not adopt a multiyear financial and capital plan or detailed reserve … plan that included the need and optimal funding level for each reserve. Town department procedures for cash …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167

DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds

… today announced the details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation Refunding Bonds, totaling $916 … today announced the details of the upcoming competitive sale scheduled for October 28 of State of New York General …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bonds

Town of Edinburg – Justice Court Operations (2014M-226)

… 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund (JCF). Key Findings …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226

Examples from GASB Statement 34 - Statement of Net Assets

… 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 176,799,960 15,906,392 … Examples from GASB Statement 34 Statement of Net Assets …

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

Town of Hammond – Town Clerk Operations (2014M-350)

… receipts for tax collections. The Clerk did not perform bank reconciliations or monthly accountabilities. The Clerk … of the month following collection and did not remit interest, penalties and second-notice fees to the Supervisor … The Clerk did not properly secure all moneys prior to deposit. Key Recommendations Record the payment date and type …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350

Town of Goshen – Police Payroll (2014M-244)

… our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members did not always sign the daily … our audit was to review internal controls over the Towns police payroll processing for the period January 1 2012 …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244

State Agencies Bulletin No. 1492

… eligibility be reported timely and accurately. As a result, the Date of Birth field will now be a required … Coverage” field, then the message “Field is required. (15, 8)” will appear. To compute the date eligible, refer to … the second new field then the message “Field is required. (15, 8)” will appear on the NHRP574 Error Transactions report. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nys