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Village of Northville – Joint Youth Activity Program (2016M-339)
… Town of Northampton Board Members and a Northville Central School District representative is responsible for the overall …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Baldwin Public Library – Payroll (2013M-335)
… for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s … Business Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June … Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government … or school district resources. The governing board is also generally responsible for adopting broad policies …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
Determine whether the Harborfields Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/harborfields-s9-21-31.pdfGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
Determine whether the Goshen Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/goshen-s9-21-29.pdfEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
Determine whether the Eden Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/eden-s9-21-28.pdfCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
Determine whether the Coxsackie-Athens Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coxsackie-athens-s9-21-21.pdfCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
Determine whether the Canandaigua City School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canandaigua-s9-21-25.pdfWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
Determine whether the Wellsville Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wellsville-s9-21-39.pdfWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
Determine whether the Waverly Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waverly-s9-21-38.pdfSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
Determine whether the Schalmont Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schalmont-s9-21-35.pdfMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
Determine whether the Malone Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/malone-s9-21-32.pdfPoland Central School District - Claims Audit Process (2018M-214)
… which bypass the claims audit process, we found that District officials established effective claims processing … purposes and audited and approved before payment. District officials made 36 debit card purchases totaling … Key Recommendations Discontinue the use of the debit card. District officials generally agreed with our recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followExamples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesJune 2002: Advance Refunding Bonds
… Account V522-9991.4 Payment to Escrow Agent If local funds are used to pay closing costs, the debt service fund …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/commack-2020-15.pdfOpinion 93-21
… benefits ( Feldman v Miller , 151 AD2d 755, 542 NYS2d 777; Opn No. 90-37, supra ; Opn No. 86-78, supra ). To …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 91-32
… have recognized that a property owner may be entitled to compensation for damage to his property caused by the … Piping and Air Conditioning Contractors Assoc., Inc. v NYS Thruway Authority , 5 NY2d 420, 185 NYS2d 534), they … and Trustees of Village of Ossining , 128 Misc 848, 220 NYS 345, 348; Melker v City of New York , 190 NY 481; Storm v …
https://www.osc.ny.gov/legal-opinions/opinion-91-32