Search
Town of Oyster Bay - Financial Condition Management (2020M-74)
… need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance … unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve funds were …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 143,747 598,540 145,234 Net (decrease) in cash and cash equivalents (307,655) (1,364,645) … expense 1,163,140 542,049 1,705,189 1,707,872 Change in assets and liabilities: Receivables, net 653,264 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsVillage of Arkport – Water Fund Financial Operations (2020M-45)
Determine whether the Village Board effectively managed the water services financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… Objective To determine whether the Office of Mental Health (OMH) ensures that the costs reported by providers … do not depend on information contained in the CFRs to make decisions on funding allocations to providers like ILI. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate … August 1, 2013 through June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, … The purpose of our audit was to review the Towns tax relief rebate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Health and Safety of Children in Foster Care (Follow-Up)
… audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followExamples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… ending March 31, 2011. One of these employees worked at the State University of New York Institute of Technology … of Interest State University of New York College at Cobleskill – Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta – Selected Employee Travel Expenses (2012-S-145) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesTown of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Alfred State College of Technology – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These employees … payments. Key Findings We found that the travel expenses for the three College employees and the service provider selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesTown 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-375Town of Knox – Internal Controls Over Payroll (2014M-35)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. Background The … The purpose of our audit was to examine the Towns internal controls over payroll for the period of January 1 2012 through August 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Ballston – Water Fund Financial Operations (2012M-258)
… of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, … and timely information necessary to evaluate the water fund’s fiscal health and take appropriate corrective action. … at the end of the fiscal year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Residents of Long-Term Care Facilities Lacking Access to Advocates
… number of staff for the federal fiscal year (FFY) ended Sept. 30, 2018, and about 30 percent of facilities were not … per 2,000 beds ranked 39th compared to other states as of Sept. 30, 2017. According to NYSOFA, the number of facilities … – by about 84 percent – from 247 in the FFY ended Sept. 30, 2016 to 454 in the FFY ended Sept. 30, 2018. Nearly …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesTown of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… Key Findings A significant number of discrepancies from the CCDC contract were identified, as well as the … by the CCDC averaged 21 days after receiving funds from the town. Key Recommendations Refrain from contracting with the CCDC for the administration of …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… did not always comply with the District’s written regulations relating to cash receipts and nonpayroll … Key Recommendations Periodically review the adopted regulations relating to cash receipts and nonpayroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: … to detect and prevent the approval and payment of duplicate claims. Periodically review and determine the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134