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XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

The State developed a comprehensive Capital Assets reporting system in compliance with Chapter 405 Laws of 1981 that monitors and reports upon the States capital assets

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

Village of Islandia – Procurement (2021M-203)

… Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203

Campbell-Savona Central School District – Budget Review (B2-13-12)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Town of Humphrey – Financial Management (2013M-116)

… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Town of Mount Pleasant – Financial Condition (2013M-303)

… in 2013. Key Findings The Town’s general town wide fund balance has decreased by approximately $2.4 million over the … five years, due primarily to the Board relying on fund balance as a financing source for operations. The Board did … that procedures were in place, to govern the level of fund balance to be maintained. The Board’s estimates of unexpended …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit … appropriate purposes. No formal City-wide policies were in place to address the usage, documentation and approval of … B includes our comment on the issues raised in the City’s response letter. … Determine whether City of Cortland City …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… October 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its population is approximately 950 residents. General fund appropriations …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Town of Boylston – Financial Condition (2021M-69)

… funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, … and develop multiyear financial plans. Except as specified in Appendix A, Town officials generally agreed with our … our comments on certain issues Town officials raised in their response. … Determine whether the Town Board Board …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Mineola Union Free School District – Financial Condition Management (2021M-44)

… audit period, the Board consistently appropriated fund balance totaling $12.9 million that was not needed. When unused appropriated fund balance is added back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021m

Copiague Fire District – Procurement (2020M-114)

… (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… not adequately follow up with seven of the 14 businesses in order to verify that funds were used for the approved … are creating and retaining jobs and using loan funds in compliance with the terms of the agreements. Develop …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of South Bristol – Financial Management (2015M-140)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2014 through … a multiyear financial plan to address the use of fund balance to finance operations. The Board did not perform an …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Alexandria Central School District – Financial Condition Management (2020M-109)

… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Town of Orange – Budget Review (B20-2-14)

… fiscal year are reasonable. Background The Town of Orange is located in Schuyler County. Key Findings Our review took … least $17,900. The general fund’s 2020 ending fund balance is estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional …

https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14

Town of Locke – Financial Condition (2020M-111)

… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

… use a competitive process to procure goods and services. The District: Paid a vendor $238,465 as a sole source without … services below bidding thresholds and communicate them to the appropriate personnel. Ensure officials comply with the purchasing policy and General Municipal Law when …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … compliance, which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, … staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Town of Huron – Financial Management (2014M-367)

… review the Town’s financial management, budget practices and resultant financial condition for the period January 1, … Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town is … total approximately $2.16 million. Key Findings The Board and Town officials have not developed multiyear financial …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367

New York Mills Union Free School District – Procurement (2020M-79)

… the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … action. Appendix B includes our comment on issues raised in the District’s response letter. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Who Is Responsible? – Travel and Conference Expense Management

… is generally responsible for the high level oversight of local government or school district resources. The … however, including implementing and monitoring the board’s policies and establishing effective internal controls, … and accountability of travel and conference expenses in accordance with board policies: Management officials (or …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible