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Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… The purpose of our audit was to determine whether the District procured goods and services in accordance with law … through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mHastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275City of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are approximately $33.4 million. Key … cash-flow analyses and provide them to the Council for review. … City of Lockport Cash Flow 2014M195 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Oriskany Central School District – Procurement (2017M-87)
… Background The Oriskany Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida County. The District, which has approximately 600 … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund balance … Develop and adopt a multiyear capital plan for a three- to five-year period. Adopt a reserve fund plan which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rondout Valley Central School District – Financial Management (2015M-296)
… audit was to examine the District’s financial management for the period July 1, 2012 through July 27, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $60.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for the period July 1, … portion of its fund balance for its future OPEB liability to ensure the amount of the unrestricted fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Worcester Central School District - Fund Balance Management (2022M-75)
… complete report - pdf] Audit Objective Determine whether the Worcester Central School District (District) Board of … officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. The Board annually overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Information Technology Access Controls (2021M-158)
… so they understand IT security measures and their roles in safeguarding data and IT assets. In addition, sensitive IT control weaknesses were … with our recommendations and indicated that they were in the process of implementing corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Caribbean Heritage Month Celebration
… recognize Caribbean Americans who contribute greatly to New York State. The live stream has ended, but you can watch a replay …
https://www.osc.ny.gov/caribbean-heritage-month-2022Westbury Water District – Purchasing (2015M-261)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015. … into written agreements or approve detailed resolutions for all individuals and firms that provide professional …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Glens Falls Housing Authority – Tenant Rents (2014M-370)
… was established pursuant to New York State Public Housing Law to provide low rent housing for qualified individuals. …
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)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … 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-126Kingston Housing Authority – Board Oversight (2020M-103)
… and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. $1,035 in management fees were incorrectly billed. Financial system … B includes our comment on an issue that was raised in the Authority’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 … and external investment pools are required to be presented in the notes to the financial statements if separate GAAP …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Hume – Financial Management (2014M-333)
… approximately $1.1 million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, … and past trends in order to develop budgets that are based on prior actual results and expected future changes. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State Comptroller DiNapoli Releases Municipal Audits
… limit by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsOverview – Travel and Conference Expense Management
… with an overview of key elements that you should consider when developing or updating your travel and conference … with an overview of key elements that you should consider when developing or updating your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewState Agencies Bulletin No. 1876
… Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2019, which provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systems