Search
Fabius-Pompey Central School District – Information Technology (2016M-237)
… management of network user accounts and security settings for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $17.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Dolgeville Central School District – Fuel Monitoring (2023M-175)
… District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel … Officials did not: Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175DiNapoli Tracks State and City Spending Related to Asylum Seekers
… New York State Comptroller Thomas P. DiNapoli today launched a new … related to assistance for asylum seekers by New York state and New York City. State agencies have spent $316.2 …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersOlean City School District – Reserve Funds (2022M-187)
… – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education (Board) and … on issues raised in the District’s response. … audit school district Olean …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… may be to GASB Codification sections, GASB Statements and/or GASB Interpretations. Note that in December 2010, the GASB … that is included in the following pronouncements issued on or before November 30, 1989, which does not conflict with or contradict GASB pronouncements: Financial Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… Purpose of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 through October 31, 2016. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… (APJV) transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … Journal Entry. See Section 1.C – Expenditure Transfers of this Chapter. See Section 1 – Accounts Payable Journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersState Agencies Bulletin No. 147
… Employees Employees who are members of the New York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditTown of Middlefield – Budgeting (2015M-109)
… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues to fund operations. The Board did not approve budget line transfers throughout the 2011 through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109State Agencies Bulletin No. 1807
… regarding this bulletin should be directed to the Payroll Earnings mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… approximately $3,200 that District officials did not find prior to our audit. District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mTown of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer … of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s average annual …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Victor Central School District - Financial Management (2019M-62)
… and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Hamden – Financial Condition (2013M-86)
… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … Board members – governs the Town. The Town’s 2013 annual budget is $1.2 million. Key Findings The Board has not … fund balance since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Caneadea – Fund Balance Management (2020M-145)
… Board did not effectively manage fund balance and spent down fund balance by $427,000 or 71 percent. The Board: …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Saranac Central School District - School District Website (S9-19-30)
… ] Audit Objective Determine whether the Saranac Central School District (District) used its resources to maintain a website … in their response. … Determine whether the Saranac Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… complete report - pdf] Audit Objective Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have saved $18,135 on 76 lodging claims by …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresTown of Deerpark – Budget Review (B6-14-17)
… and highway funds as of December 31, 2008. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… that exceeded approved amounts by a total of $173,446. Of this amount, officials properly recaptured $97,020 from one company. Key Recommendations The Board should: Ensure that … with those specified on the applications and used in the cost-benefit analysis. Continue to compare the actual …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… were properly authorized, recorded and reported and that money was safeguarded. Key Findings The Board did not ensure … receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. … were properly authorized recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m