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State Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditVillage of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mXV.14 Federal Admin Recoveries – XV. End of Year
… the state fiscal year. Source 9 requests for new activity codes must be received by the date identified in the Office … review their child budgets for Source 9 related activity codes and reduce them to actual expenditure levels to allow … for the movement of any excess authority to other activity codes within the project. All Source 9 activity codes will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… to access appropriate services. District officials agreed with our recommendation and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… to access appropriate services. District officials agreed with our recommendation and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentTown of Morris – Board Oversight (2013M-75)
… monthly review of the records could be improved by comparing the check images to the Board-approved claim … Institute a procedure to ensure that all the checks issued by the Supervisor are for Board-approved expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Town of Walton – Justice Court Operations (2021M-72)
… Court resources. The clerk assists the Justices with processing cases and related financial transactions, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… financial duties. Require duplicate receipts be issued for all moneys received by Department employees. Require all deposit slips be sufficiently detailed. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Camden Central School District - Claims Audit Process (2019M-124)
… the audit period and found they were generally supported by adequate documentation and for proper purposes. However, … claims for scholarship payments are audited and approved by the claims auditor before they are paid. Ensure the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … Determine whether student enrollment and billings to school districts of residence are accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Moriah - Leave Accruals (2019M-168)
… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … written reserve fund policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students … Determine if tuition billings for the Niagara Falls City School District District students enrolled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… report - pdf ] Audit Objective Determine whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and … checks without adequate review or approval by the Mayor or Board. The Board did not receive or review bank statements or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… $ 80,776 Statements of individual pension plans and external investment pools are required to be presented in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 Employee … Retirement Plan Private-Purpose Trusts Agency Funds ASSETS: Cash and cash equivalents $ 1,973 … 65,280,187 80,000 Total assets 65,797,461 82,010 $ 228,050 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Great Valley – Town Clerk (2014M-29)
… Key Recommendations Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29