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Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected … balance and the types and amounts for reserves, including how they will be funded and when they will be used. Review, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls … falsified email messages with a malware attachment that, when opened by employees, converted stored Village data into … or local law requiring notification of affected parties when there is a security breach relating to private …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … estimates. Adopt a formal budget process detailing how District officials should prepare the budget and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Williamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed because the … The reserve fund policy did not adequately address how reserves would be funded and used. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Sag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … fee schedule, who is eligible for financial assistance, how past due accounts are to be collected or the records to … approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended … nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the … fund balance remaining at year end, which helps determine how much is available to fund next year’s operations. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393State Comptroller DiNapoli Releases Municipal Audits
… Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize … communicated confidentially to city officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … contract with the foundation is not sufficiently detailed to determine how the delivery of services will be measured and the fee …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsOpinion 95-14
… Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, … companies, the members of each company, may determine to use foreign fire insurance tax moneys to purchase a … companies, the members of each company, must determine how these moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Rye City School District – Payroll (2024M-2)
… are not being made aware of what the District expects to incur in overtime costs and the budgets are not … regarding overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for their … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Selected Aspects of Subway Station Safety
… Purpose To determine if the Metropolitan Transportation Authority’s … Environment and Operations has taken appropriate steps to make all of its subway stations safe, and whether “Help … Develop and implement formal procedures to document how tests of Help Points/CAIs are to be performed and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… Purpose To determine the implementation status of the five … them enroll, the Medicaid program could have saved as much as $146 million over the six-year audit period ended … for Medicare; follow up with Medicaid recipients who do not apply for Medicare; and recover Medicaid claims paid …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followOpinion 92-23
… permitting the affixing of antennae to water storage tanks and the erection of a switching station near a well) TOWN … 13 of the Town Law, with the approval of the town board and after complying with public hearing requirements, may … property is needed for district purposes at a future date, and such other provisions as the district deems necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Schenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting … decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred deficits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Bolton Central School District - Fund Balance Management (2018M-249)
… The unemployment insurance reserve was overfunded and the retirement contribution reserve was not being used as … and the amount of fund balance that will be used to fund operations based on historical trends or other … relevant information. Reduce unrestricted fund balance to within the statutory limit and use surplus funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Allegany-Limestone Central School District - Financial Management (2018M-129)
… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … Reserve funds are generally not being used 1 and the retirement, repair and unemployment reserves are overfunded. … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… the public authority responsible for administering many of New York state’s economic development programs, has failed … DiNapoli’s auditors, ESD officials said they use a multi-level process to evaluate their programs. According to ESD … back to project agreements or examine where jobs were or what they paid. ESD disagreed with the auditor’s first …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Net Assets Fiduciary Funds December 31, 2002 Employee Retirement Plan Private-Purpose Trusts Agency Funds ASSETS: … pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsDiNapoli Announces Staff Appointments
… P. DiNapoli announced today he has promoted David Hasso to deputy comptroller for payroll, accounting and revenue services and Randy Partridge to assistant comptroller for local government and school … email [email protected] for photos of staff. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… State agencies should contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to contact the awarding agency, then contact your Account … based on the difference in whole days between the average date of check clearance for the disbursement and the date the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liability