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Sagaponack Common School District - Fund Balance Management (2018M-53)
… balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual … historical trends or other known factors. Review reserves to determine whether the balances restricted are necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53City of New Rochelle - Elevator Inspections (2018M-62)
… [read complete report - pdf] Audit Objective Determine whether the City … 35 instances and included violations such as no emergency phone and no fire extinguisher. Key Recommendations Identify, … are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62City of Olean – Budget Review (B1-15-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Operational Advisory No. 12
… : Updates to the definitions for Obligation, Accounting and Budget Dates in the Statewide Financial System (SFS) and guidance on date determinations effective June 19, 2014 … updated Guide to Financial Operations Sections that define and reference Obligation, Accounting and Budget Dates in …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesCity of Yonkers – Budget Review (B6-14-13)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Montauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… information technology (IT) asset inventory records and established adequate controls over network user accounts. … tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were not located. Adequately manage … IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half million dollars …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsState Comptroller Thomas P. DiNapoli Statement on Executive Budget
… over $20 billion through State Fiscal Year 2027-28, it is important that actions are taken to improve the long-term stability of the state’s finances, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… Objective Determine whether Canajoharie Volunteer Fire Department (Department) officials ensured that financial … and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information … action. … Determine whether Canajoharie Volunteer Fire Department Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… The Empire Plan is the primary health benefits plan for the Program. The New York State Department of Civil … HealthCare (United) to process and pay medical claims for services provided to Empire Plan members. In our initial … to providers who billed at a higher paying CPT code for an E/M service than the service actually performed. This …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… accountability analyses. The Justice did not consistently issue appropriate duplicate receipts. The Board did not audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… supported, and nearly all the charges lacked support to show they were for a valid School purpose . When credit … that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related … Recommendation Adopt new, or update existing, policies to address credit card use, including the appropriate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewLansing Central School District – Procurement (2021M-213)
… may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether BrookhavenComsewogue Union Free School District District officials established an adequate accounting system for extraclassroom activity ECA funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… document (AUD) is required to be filed each year, AUDs have not been filed with the New York State Office of the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8City of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Rockville Centre Union Free School District - School District Website (S9-19-28)
… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19