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Bemus Point Central School District - Financial Management (2019M-216)
… Key Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and … of 2019-20 appropriations, exceeding the statutory limit by approximately $74,000. Key Recommendations Adopt budgets …
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)
… Claims were lacking requisitions or written purchase order requests. Claims abstracts and Board minutes do not … were paid for services without a written contract or agreement between the service providers and the Village. Key … Ensure that department heads use the purchase order request form and attach documentation as required by …
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 … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Hume – Financial Management (2014M-333)
… a population of approximately 2,070. The Town is governed by an elected five-member Town Board. General and highway …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State Comptroller DiNapoli Releases Municipal Audits
… limit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
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 Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding Significant estimated revenues and … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District … produce sufficient documentation that their appropriations for employee benefits, the re-institution of its athletics …
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)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … Oversee and monitor the work of the accounting firm to ensure that accounting records are complete and accurate. … The purpose of our audit was to review the Supervisors financial records and reports for …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. Background …
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)
… IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt comprehensive IT policies and procedures addressing key IT security issues, such as …
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)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for … the Board authorized a claim for prepayment of materials to be received in the following year. Key Recommendations … The purpose of our audit was to review the Highway Departments purchasing practices for …
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)
… and have initiated or indicated they planned to initiate corrective action. …
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)
… The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value …
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)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s financial activity for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the … 1, 2009 through July 24, 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district … which is governed by an elected five-member Board of Fire Commissioners, has one fire department, the Pulteney …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… to examine the District’s controls over financial activity for the period January 1, 2013 through July 31, 2014. … County, in which it is located. The general fund budget for 2014 totals approximately $129,000. Key Findings The … not conduct an audit of the Secretary-Treasurer’s records for the 2013 fiscal year. The Board provided the fire chief …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Cortland County - Claims Audit and Check Printing (2018M-247)
… rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of … to review user access rights to the financial software and modify user rights according to job duties. The Treasurer … software. County officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Hoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cincinnatus Fire District – Financial Controls (2014M-49)
… of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49