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Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… who received or disbursed money during the previous fiscal year. Adopt and communicate an online banking policy that …
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)
… fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the … annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings The Board did not properly …
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’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, $755,306 for the … fire protection fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The Board …
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)
… total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. Key Findings Village …
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)
… sewer funds’ budgeted expenditures for the 2012-13 fiscal year totaled approximately $15.5 million. Key Findings … comprise 4.5 percent of total Town retirees for the five-year period 2008 through 2012, rather than the 8.2 and 8.4 … reduced by $27,800 in 2011 and $30,000 in 2012, or a two-year savings of $57,800. The Superintendent of DPW does not …
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)
… operations against budget estimates throughout the fiscal year and ensure that appropriations are available before …
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 … for any purchases; it did not specify who was authorized to use the credit cards, for what purpose the cards could be … usage. The Village had two major credit cards, one issued to the Mayor and one issued to the Administrator. The Mayor …
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)
… operations for the period June 1, 2011, to September 30, 2012. Background The Village of Herrings is located in the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases School District Audits
… 292 journal entries for 2019-20 were recorded during each year. Officials also did not properly account for and close …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsSavings Programs: NY 529 and NY ABLE
… of defense against the rising cost of higher education is to start saving early. The 529 College Savings Program helps … NY's 529 College Savings Website “The 529 Plan is a way to save for college education. Even if you put aside just a … ABLE Website “NY ABLE is an important program that helps change people’s lives for the better. The program allows New …
https://www.osc.ny.gov/savingsCity of North Tonawanda – Financial Operations (2012M-203)
… The City’s general fund budget for the 2012 fiscal year is $34.7 million. Key Findings The Council did not …
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)
… adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. … elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the Library’s budgeted … and pay vendors before submitting claims to the Board for audit and approval. The Treasurer does not have access to …
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)
… some controls to be reimbursed for the cost of cell phone services provided to certain individuals, it lacked a policy …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334State Comptroller DiNapoli Releases School District Audits
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The board has not … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District … produce sufficient documentation that their appropriations for employee benefits, the re-institution of athletics …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Town of Reading – Financial Management (2013M-217)
… help pay for expenditures As a result, as of December 31, 2012, the highway town-wide fund had a total deficit fund …
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)
… moneys during the preceding fiscal year, or retain the services of an independent auditor to conduct the audits. … …
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
… and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD Programs … and permits 2,287.794 2,287,794 Intergovernmental 6,119,938 $2,578,191 2,830,916 11,529,045 Charges for … services 1,299,645 1,299,645 Health and sanitation 6,070,032 6,070,032 Cemetery 706,305 706,305 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds totaled over $2.2 … capital needs and financing sources for a three-to five-year period. Use the unexpended surplus fund balance in the … reports on a monthly basis and use them to monitor current-year results against budget estimates. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled approximately $21.3 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Selected Aspects of Bus Procurement
… is a public benefit corporation providing transportation services in and around the New York City metropolitan area. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurement