Search
Town of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive … Determine whether Town of New Windsor Town officials ensured information technology IT …
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)
… assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. … to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating expenditures for 2014 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … We found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with …
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)
… the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed to … the Board and School officials adequately monitor School financial operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mTown of Day – Supervisor’s Records and Reports (2014M-225)
… 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely … The following are the key provisions of the CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City … 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Hume – Financial Management (2014M-333)
… Background The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2015 total … less than $40,500 as of December 31, 2013. The Supervisor and the Board did not use prior years’ budget-versus-actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State Comptroller DiNapoli Releases Municipal Audits
… County) Auditors found that certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other matters that require city officials’ attention. … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B20-7-7)
… in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Murray – Capital Projects (2014M-086)
… 25, 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as of the 2010 Census and … work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Worcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District District Board of Education Board and officials effectively managed fund balance
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)
… Town of Hempstead (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems against unauthorized access. Key Findings Town officials did not establish adequate access controls to help safeguard IT systems against …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Town of Lewis – Highway Purchases (2014M-103)
… documentation, and the Board authorized a claim for prepayment of materials to be received in the following year. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and … File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with … Determine whether the Edmeston Fire District District Board of Fire Commissioners Board properly audited claims and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of North Salem - Agricultural Exemptions (2018M-194)
… one was granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit … on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194York Fire Department – Controls Over Financial Activities (2014M-112)
… 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town … and rescue operations. The Department is governed by a five-member Board of Directors. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m