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Dryden Central School District – Financial Condition (2013M-396)
… whether the Board of Education adopted reasonable budgets for the period July 1, 2012 through October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties … compliance with statutory requirements. … Dryden Central School District Financial Condition 2013M396 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. … The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. Background The Cambridge Central School District is located in the Towns of Cambridge, Easton, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBinghamton City School District – Financial Condition (2013M-242)
… approximately $98 million. Key Finding District officials have taken appropriate action to manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Windsor – Information Technology (2017M-44)
Town of Windsor Information Technology 2017M44
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44X.7 Overview – X. Guide to Vendor/Customer Management
… such as a large company with several subsidiaries that have financial relationships with Business Units. The use of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewPulaski Academy and Central School District - Separation Payments (2020M-20)
Assess whether separation payments to certain District officials were authorized and accurately calculated
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial … in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mBemus Point Central School District - Financial Management (2019M-216)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Town of New Windsor – Information Technology (2020M-137)
… did not: Provide employees with cybersecurity training. Have a disaster recovery plan. Ensure online banking … in our report. Appendix B includes our comments on the issues raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Falls in Warren County. The Authority, which is governed by a seven-member Board of Commissioners, was established … and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited … Receipts for rent were not issued to apartment complex tenants. Key Recommendations Properly segregate the duties …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Village of Bellport – Claims Processing (2014M-126)
… order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited by the Board. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Poughkeepsie City School District - Budgeting (2018M-226)
… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Town of Moriah - Leave Accruals (2019M-168)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Herkimer County Community College - Procurement (2019M-186)
… purchasing process. The purchasing policy and procedures do not address the solicitation of competition for …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… to ensure financial activity was properly reported and money was safeguarded. Key Findings The Treasurer did not … sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four … all of the Treasurer’s duties as required by the bylaws and review the bookkeeper’s work. Ensure all disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialLatham Fire Department – Length of Service Awards Program (2016M-279)
… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Caton – Supervisor’s Records and Reports (2014M-359)
… approximately $1.5 million. Key Findings The Town does not have complete, accurate and up-to-date accounting records …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359IX.12.A Key Provisions – IX. Federal Grants
… the CMIA: Federal agencies must make timely grant awards and fund disbursements to states; States must draw federal … interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ … to the financial statements if separate GAAP statements for those individual plans or pools are not available. … …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets