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Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… did not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key … written policy and prepare and enforce written procedures for students’ proof of residency that include a provision to …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingHerkimer County Community College - Procurement (2019M-186)
… with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … Review and update the purchasing policy and procedures to ensure they are consistent, and provide detailed guidance … the purchasing policies and procedures are distributed to all staff involved in the purchasing process. Ensure that …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … Board of Fire Commissioners. Budgeted appropriations for 2015 were $669,295. Key Findings The Board did not limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Dividends 1,445,273 Total investment earnings 3,633,622 4,560 Less investment expense 216,428 … pools are required to be presented in the notes to the financial statements if separate GAAP statements for those …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Net Assets Fiduciary Funds December 31, 2002 Employee Retirement Plan Private-Purpose Trusts Agency Funds ASSETS: … pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsChanging 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 … a job change that would result in a change in their retirement plan, we strongly recommend any employees in this …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Le Roy – Purchasing (2014M-106)
… procured in accordance with the adopted purchasing policy for the period of January 1, 2013 through February 25, 2014. … and four council members. Budgeted appropriations for 2014 totaled $3.1 million. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Northville 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-53Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … books and records. Maintain accurate, complete and up-to-date accounting records. … Pocatello Fire District Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsState Comptroller Thomas P. DiNapoli Releases School District Audit
… Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditVillage of Dering Harbor – Payroll (2020M-78)
… The Board approved reimbursements to employees for medical benefits claims without ensuring they had … Perform a thorough audit of claims to ensure payments for employee benefits have adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Town of Brasher – Spending of Casino Compact Money (2013M-131)
… spending plans, and the proposed purpose of any remaining funds. … Town of Brasher Spending of Casino Compact Money …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… (SLA) with the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and … controls. Provide IT security awareness training for employees who use District IT assets. In addition, …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… District controls over claims processing and inventories for the period July 1, 2014 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Newfane 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-307Tompkins-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-performanceRondout Valley Central School District – Financial Management (2015M-296)
… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2012 … July 27, 2015. Background The Rondout Valley Central 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-296Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an … The District inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… employees received and used leave accruals in accordance with employment contracts or collective bargaining agreements … There are eight schools in operation within the District, with approximately 4,000 students and 700 employees. The … ensure employee leave accruals were earned in accordance with the employee’s employment contract and/or CBA. We also …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144