Search

Examples from GASB Statement 34 - Statement of Cash Flows

… about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …

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

Village of Arkport – Water Fund Financial Operations (2020M-45)

… action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.

… by providers such as Independent Living, Inc. (ILI) on their Consolidated Fiscal Reports (CFRs) are allowable, … requirements. The audit covered the information reported on ILI’s CFR for the period January 1, 2018 through December … audits, as needed, including reviewing costs reported on the CFR for compliance with appendices of the CFR Manual. …

https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-inc

Town of Sardinia – Tax Relief Rebate Program (2014M-189)

… property owners with a one-time property tax relief payment. Budgeted appropriations for 2014 total approximately … the application process. Review and approve all claims for payment to ensure that they are supported by sufficient …

https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189

Health and Safety of Children in Foster Care (Follow-Up)

… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). … 9, 2018, concluded that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure … to protect the health and safety of foster children. For example, we found that ACS did not have controls to …

https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-follow

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 …    19,228,627 … Examples from GASB Statement 34 Statement of Net Assets …

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

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Town of New Albion – Justice Court Operations (2014M-161)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … the amount of bail held by the Court at any given date. The amount of bail held should be incorporated into the …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161

Alfred State College of Technology – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expenses

Town of Marcellus – Supervisor’s Records and Reports (2013M-375)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2010 through August 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375

Town of Knox – Internal Controls Over Payroll (2014M-35)

… Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls over payroll and leave time … errors and inadequate documentation of time worked. Key Recommendations Adopt written policies and procedures for …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Town of Ballston – Water Fund Financial Operations (2012M-258)

… was the result of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, … The Town of Argyle is located in Washington County and includes the Village of Argyle. The Town Board, which comprises five elected members – the Town Supervisor and four Board members – governs the Town. In 2011, the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231

Use of Federal Funding for Election Technology and Security

… Continue to review County Boards’ claims for reimbursement to ensure they are for approved remediation …

https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-security

Village of Little Valley – Capital Project Management (2020M-129)

… The Board properly planned the WWTP project but could have better managed certain aspects of the project. The Board … and indicated they plan to initiate corrective action on future projects. … Determine whether the Village of Little …

https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. … totaled $6.4 million. Key Findings The Town’s financial report did not properly reflect the true financial condition … proper. Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. … had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Orchard Park Public Library – Audit of Claims (2016M-191)

… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… hold a hearing to review and redetermine an application for retirement allowance or other benefit provided by the … any such hearing to establish a fair and adequate record for the proper disposition of the application; and Whereas, … has been a significant increase in the number of demands for such hearings, and as a result many hearings are held …

https://www.osc.ny.gov/retirement/members/regulation-for-hearings

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 … all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122