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Waterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/waterloo-2019-137.pdfBrasher Falls Central School District – Financial Condition (2019M-158)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/brasher-falls-2019-158.pdfAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/altmar-parish-williamstown.pdfSouthern Cayuga Central School District – Financial Condition (2020M-77)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/southern-cayuga-2020-77.pdfCity of Fulton – Capital Projects (2021M-184)
… monitored project financial results against budgets and closed out records for completed projects. Key Findings Officials were unable to … Approve and monitor capital projects budgets. Correct the accounting errors and close completed projects in a timely …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
Determine whether West Canada Valley Central School District (District) officials implemented adequate internal controls to ensure that non-payroll disbursements were authorized and proper.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/west-canada-valley-2021-41.pdfVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/van-hornesville-owen-d-young-2020-125.pdfWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… by New York State Comptroller Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was sentenced today to 24 months …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… State Comptroller Thomas P. DiNapoli and Richmond County District Attorney Michael E. McMahon today announced that … $771,000 in public funds by falsifying business records for The Gingerbread Learning Center, Inc., a pre-school serving special needs children on Staten Island. …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsSaratoga Springs City School District – Procurement (2023M-25)
audit, school, saratoga springs
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saratoga-springs-city-school-district-2023-25.pdfHomer Central School District - Criminal History Background Checks (2019M-76)
… complete report - pdf] Audit Objective Determine whether District officials effectively used District resources to … checks. District officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, towns, villages, school districts, private schools, and other local government … Interest – Grants to Others Interest on late payments for unjustified delays in paying vendors, and providers of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceTown of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is … times actual expenditures that year. The Board increased real property taxes to finance operations and its …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed … condition. We found errors in almost every aspect of the accounting function from the accounting records to the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Averill Park Central School District - Payroll (2018M-255)
Determine whether employee salaries and wages were accurately paid.
https://www.osc.ny.gov/files/local-government/audits/pdf/averill-park.pdfOpinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … purposes of article 5-K to mean "any building, structure, district, area, site or object, including the underground and … Law §162, authorizing the conveyance to a town of real property held for burial purposes by an unincorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0North Shore Central School District – Fuel Inventory (2017M-89)
… of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December 31, 2016. Background The North Shore Central School District is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Travel/Conference Claim Requirements – Travel and Conference Expense Management
… travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner … to a claim for reimbursement by the local government or school district for conference or other proper travel expenses …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 … permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets