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Lindenhurst Union Free School District – Credit Cards (2016M-179)
… with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Watervliet City School District – Fiscal Stress (2014M-149)
… financial condition for the period July 1, 2011 through March 31, 2014. Background The Watervliet City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… are being imposed below the maximum amounts allowed by State Agriculture and Markets Law. The duties of billing, … Establish written policies and procedures regarding the number of inspections the Department should conduct and a …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andClifton Park Water Authority – Water Charges (2015M-247)
… internal controls over water charges for the period January 1, 2014 through June 30, 2015. Background The Clifton … Budgeted appropriations for 2015 totaled approximately $5.9 million. Key Findings No one independent of the billing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Saranac – Town Clerk Operations (2019M-33)
… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not: Record all collections received in a timely and accurate manner. Deposit all collections … timely and intact. As of October 31, 2018, $843 in recorded cash collections had not been deposited and were …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … current Supervisor did not maintain accurate and complete accounting records or ensure that the Board was provided …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… The Board has not established policies and procedures for cash receipts, cash disbursements, fundraising or the audit of claims. Bingo …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesExamples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 … 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 176,799,960 15,906,392 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Candor Fire Company , Village of Coxsackie , Town of Easton , Town of Hillsdale , City of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Collection of Electronic Waste Fees
… Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse Act … 1, 2013 through July 7, 2015. Background The Department’s Division of Materials Management (Division) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesDiNapoli Releases Year-End and April Cash Reports
… Tax collections in April were more than $1 billion, or 17 percent lower, than … month, according to the April Cash Report released today by State Comptroller Thomas P. DiNapoli. The year-over-year … DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsComptroller DiNapoli Releases Municipal Audits
… a result, the treasurer and lottery account clerk perform all their financial duties with little oversight. There was …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Hamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdfMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2017-sherrill.pdfBarnard Fire Department – Financial Controls (2015M-134)
Barnard Fire Department Financial Controls 2015M134
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. Background The Allegany Engine Company, Inc. is located …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate … treasurers are adequately informed about the District’s cash receipts policies and procedures, follow the specific …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Watervliet – Financial Condition (2017M-230)
… operations and took appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230