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Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards … 183,161 Investments at fair value: U.S. government obligations 13,056,037 80,000 Municipal …

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

Changing Employers – Membership and Enrollment

… Some special retirement plans require service in a particular title. A special plan allows for retirement after 20 or 25 years of service, regardless of …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employers

Town of Le Roy – Purchasing (2014M-106)

… that those goods and services were procured in accordance with the adopted purchasing policy for the period of January …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Northville Public Library – Cash Disbursements (2015M-53)

Northville Public Library Cash Disbursements 2015M53

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… internal controls over the District’s financial operations for the period January 1, 2015 through May 25, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled $311,583. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

State Comptroller Thomas P. DiNapoli Releases School District Audit

… permissions for eight of the 12 network user accounts with administrative permissions because the permissions were …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit

Village of Dering Harbor – Payroll (2020M-78)

… Establish formal, written employment contracts with employees. Require employees to maintain detailed time … documentation. Village officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… compact revenue during our audit period in accordance with the nature of the approved spending plans. However, …

https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… Enter into a written service level agreement (SLA) with the IT vendor. Establish adequate safeguards for online … policies and periodically review them. Enter into a SLA with the IT vendor. Provide IT security awareness training to … who use IT assets. District officials generally agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)

… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and … that the claims auditor received the necessary training to carry out the claims audit policy. A count of all stored …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-and

Pearl River Union Free School District – Competitive Procurement (2015M-363)

… Rockland County. The District, which operates five schools with approximately 2,500 students, is governed by an elected … were not in place to monitor and enforce compliance with the District’s procurement policy. District officials did not follow or enforce compliance with the District’s procurement policy when purchases were …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363

Newfane Central School District – Financial Condition (2015M-307)

… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 17, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)

… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected … Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of $4.1 million …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performance

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

… Ulster County. The District, which operates five schools with approximately 2,000 students, is governed by an elected … to finance operations. Key Recommendations Adopt budgets with reasonably estimated appropriations. Discontinue the …

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

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… five-member Board of Education, operates five schools with approximately 3,900 students. Budgeted appropriations … fuel purchases during the audit period. Coordinate with the District’s current fuel vendor to remove federal, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Enlarged City School District of Troy – Leave Accruals (2014M-144)

… employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. … and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144

West Seneca Central School District – Financial Condition (2014M-381)

… seven-member Board of Education, operates 10 schools with approximately 6,800 students. General fund expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381

New Paltz Central School District – Financial Condition (2014M-38)

… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 30, 2013. … Board of education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $52 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38