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XVI.3.B Fund Accounting – XVI. Financial Reporting
… characteristics of the different fund types is necessary for a complete understanding of governmental accounting. A … deferred inflows and outflows of resources, are accounted for through these funds. All Governmental Funds use the … operating fund and also serves as a "catch-all" fund for all revenues and expenditures not required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingWest Valley Central School District - Financial Management (2018M-7)
… annually appropriating fund balance that was not used to finance operations and adopting budgets that overestimated appropriations by … realistic appropriation estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Northeast Central School District - Payroll (2018M-140)
… CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … oversight. There were no recommendations as a result of this audit. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Leaves of Absence – Article 14 Benefits
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation You may be able to …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceYates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings The Board did not adopt adequate IT policies or a disaster recovery plan. School officials did …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyHornell City School District - Financial Management (2019M-38)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Contract #C001191 – Leadership Development Program for OSC
… Information, as it becomes available, will be available for download through the following links: Draft Contract , …
https://www.osc.ny.gov/procurement/contract-c001191Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village … the claims and that claims were adequately supported and for legitimate purposes. Town of Livonia – Justice Court …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Lake George Fire Company - Cash Receipts (2015M-216)
… Purpose of Audit The purpose of our audit was to determine whether Company collections … Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were … 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overDelaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for … without written contracts. The County passed a resolution to establish a Board of Ethics, which has not convened, and … disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the procurement policy to …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… perform cost-benefit analyses to support the after-hours locations of vehicles or disposal methods used. None of the … cost-effectiveness of keeping County vehicles at off-site locations and each disposal method prior to the disposal of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records … the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mVillage of Wurtsboro – Financial Operations (2017M-71)
… in the last three years. The Mayor and Board did not segregate the Clerk-Treasurer’s duties over billing, cash …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. Background The Aloma D. … recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts were … and complete, review any discrepancies and report the results to the Board for its review and approval of any …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… of transportation aid expected to be received with the actual amounts received. … Westmoreland Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220