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Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… which caused the unexpended surplus fund balance to exceed statutory limitations for the past five years. For example, … 30, 2012, the unexpended surplus fund balance exceeded statutory limits by approximately $350,000. We question the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and … over online banking for the period January 1, 2011, to July 31, 2012. Background The Town of Johnsburg is located … oversight of the work performed by the bookkeeper to address her incompatible financial duties. Because the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal operations … comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all funds … reports for monitoring the Village’s financial condition; and did not ensure that the Village’s annual financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Hartwick – Financial Condition (2013M-118)
… The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected Board members and the elected Town Supervisor who governs the Town. The … the fire protection fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Montgomery – Purchasing and Information Technology (2013M-210)
… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed … five-member elected Board of Trustees comprising the Mayor and four Trustees. The Village’s total general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… our audit was to review the wastewater service agreement and internal controls over the Village’s IT operations for … Kenmore is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. The Village is … including the Mayor. The Village’s general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… of our audit was to assess the Town’s financial condition and internal controls over cash disbursements for the period … April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April … specify who was authorized to use the credit cards, for what purpose the cards could be used, or procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… New York State Comptroller Thomas P. DiNapoli and Ontario County … guilty to grand larceny for stealing over $2,000 in pension payments from the New York State and Local Retirement … herself as Banas’ friend, and was the joint holder on his bank account. Following Banas’ death, Smith Shaver …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller …
https://www.osc.ny.gov/savingsCity of North Tonawanda – Financial Operations (2012M-203)
… the City’s oversight of its volunteer fire companies and the City’s purchasing process for the period January 1, … The City of North Tonawanda is located in Niagara County and has approximately 32,000 residents. The City is governed … required by law. These events included chowder sales, food and beer tents at Canal Fest and a variety of raffles, bingo, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), each …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Sheridan – Cellular Phones (2013M-334)
… the use of Town-provided cell phones. The Board determines on an as-requested basis which individuals are provided a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334State Comptroller DiNapoli Releases School District Audits
… County) District officials did not maintain complete and accurate hardware or software inventory records and did … documentation that their appropriations for employee benefits, the re-institution of athletics program, and … implement budget cuts in the 2020-21 budget. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Town of Reading – Financial Management (2013M-217)
… our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010 … The Town of Reading is located in Schuyler County and is governed by a five-member Town Board consisting of the Town Supervisor and four Board members. The 2013 Town appropriations were …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of York – Budgeting and Financial Oversight (2014M-181)
… of our audit was to examine the Town’s budgeting practices and financial oversight for the period January 1, 2012 … The Town of York is located in Livingston County and is governed by an elected Town Board comprising four Board members and a Supervisor. The Town’s 2014 adopted budget totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1College of Plattsburgh – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York State's executive agencies …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231