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Examples from GASB Statement 34 - Statement of Activities
… Units Governmental Activities Business-type Activities Total Primary government: Governmental … ----- ----- ----- (6,068,121) ----- (6,068,121) ----- Total governmental activities 105,807,013 15,720,525 … 1,344,087 ----- ----- ----- (1,452,196) (1,452,196) ----- Total business-type activities 11,304,869 12,673,970 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… two recommendations included in our initial audit report, Universal Pre-Kindergarten Program: Monitoring of Health and … Safety Requirements (Report 2016-S-10 ). Background The Universal Pre-Kindergarten (UPK) program provides … Audit/Report of Interest State Education Department: Universal Pre-Kindergarten Program: Monitoring of Health and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followOpinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck … district) PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district) TOWN LAW, §176(23): … determination that a negotiated, rather than a public, sale of an unneeded pumper truck will yield the best price or …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdfRockville Centre Union Free School District – Information Technology (2023M-140)
Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP).
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rockville-centre-union-free-school-district-2023-140.pdfWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
Determine whether Waterville Central School District (District) officials adequately managed network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waterville-central-school-district-2022-111.pdfMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive process to procure goods and services and whether
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/mount-pleasant-cottage-2020-86.pdfWillsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-bloomfield-2022-68.pdfSchroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Medina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Cuba-Rushford Central School District - Financial Management (2020M-7)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/cuba-rushford-2020-07.pdfEdmeston Central School District - Fund Balance (2020M-1)
Determine whether the Board and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/edmeston-2020-01.pdfOpinion 89-23
… §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall several times … ... the board of trustees of a village ... may sell, transfer or lease to or exchange with any municipal … implies the power to grant the lesser right of a revocable license to use (see 1983 Opns St Comp No. 83-162, p 205), it …
https://www.osc.ny.gov/legal-opinions/opinion-89-23East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
audit, school, east hampton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-hampton-union-free-school-district-2023-8.pdfShelter Island Union Free School District - Fund Balance (2020M-23)
… $1.7 million in appropriated fund balance was not used to fund operations during this time. The unemployment … prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and District policy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleVillage of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s … has been established by the Village of Northville to operate youth development activities for children residing … Bank statements and reconciliations were not provided to the Commissioners to enable a proper review of financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities were properly recorded …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesBaldwin Public Library – Payroll (2013M-335)
… Read complete report - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective … The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a … The purpose of our audit was to determine if the Library had effective …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335