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Rondout Valley Central School District – Financial Management (2015M-296)

… School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296

Saratoga Springs City School District – Fund Balance (2016M-99)

… understated because the District incorrectly restricted funds for the future payments of other post-employment …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99

Worcester Central School District - Fund Balance Management (2022M-75)

… Audit Objective Determine whether the Worcester Central School District (District) Board of Education (Board) and officials … of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Town 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-158

Caribbean Heritage Month Celebration

… The U.S. has attracted many people from the Caribbean who have excelled as scholars, teachers, preachers, doctors, …

https://www.osc.ny.gov/caribbean-heritage-month-2022

Westbury Water District – Purchasing (2015M-261)

… $5.2 million. Key Findings District officials do not require the use of purchase orders when purchasing …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261

Village of Old Brookville – Cash Receipts (2015M-286)

… audit was to review the Village’s cash receipts practices for the period January 1, 2014 through July 31, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.6 million. … Develop and adopt written policies and procedures for collecting, processing, recording and depositing cash …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

Glens 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-370

Kingston Housing Authority – Board Oversight (2020M-103)

… finances. Assign financial system user rights based on job duties. Each user should have a unique user name and password. Authority officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103

Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… receivables 515,301 760 183,161 Investments at fair value: U.S. government … Corporate stocks 26,112,075 Other investments 3,264,009 Total investments 65,280,187 80,000 …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets

Town of Hume – Financial Management (2014M-333)

… part of the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333

State Comptroller DiNapoli Releases Municipal Audits

… today announced the following local government audits have been issued. City of Amsterdam – Budget Review … today announced the following local government audits have been issued …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

Overview – Travel and Conference Expense Management

… this guide also includes practical discussions on establishing lodging, meal, and mileage rates; … with the management of travel and conference expenses. We have also included information pertinent to volunteer firefighters and online training. We have provided legal references, whenever applicable, in …

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

State Agencies Bulletin No. 1876

… bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), PFRS (7W), NYSTRS (7X), and ERS (7Y). Affected Employees Employees who are Tier 6 … Bill No. C00243, approved on April 1, 2019, which provides for dollar limitations on benefits and contributions under …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systems

Pulaski 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-20

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… the Directors had used School-provided cash rewards credit cards. Key Recommendations Take a more active oversight role …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Wyandanch Union Free School District – Budget Review (B20-7-7)

… evaluation of the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7

Town of Murray – Capital Projects (2014M-086)

… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2008 through February … a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. … million. Key Findings The Board did not properly authorize and monitor all capital projects. The Supervisor did not …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086