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East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)

… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software … $74.6 million. Key Findings District officials have not addressed the conflicting duties regarding the … software. Ensure that financial software upgrades do not alter the approved user access rights. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-access

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

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … declined from more than $4 million as of June 30, 2010 to approximately $379,000 as of June 30, 2014. Key … of revenues and expenditures. Develop a realistic plan to accumulate unexpended surplus funds, within the legal …

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

Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)

… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … an elected seven-member Board of Education. Appropriations for the 2016-17 fiscal year total approximately $47 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275

City of Cohoes – Purchasing (2014M-192)

… of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. … and six elected councilpersons. Budgeted appropriations for fiscal year 2014 total approximately $18.2 million. Key …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

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

… the projected cost and/or energy savings achieved by BOCES for the period July 1, 2014 through September 30, 2015. … with approximately 900 students Budgeted appropriations for the 2015-16 fiscal year are $42.9 million. Key Finding …

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)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

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

Village of Homer – Purchasing and Credit Cards (2017M-112)

Village of Homer Purchasing and Credit Cards 2017M112

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike

… Auto Workers and Ford, General Motors and Stellantis for coming to terms that will secure the futures of autoworkers and set the stage for growth, innovation and prosperity at the three companies. …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strike

XI.2.L Contract Signature Page – XI. Procurement and Contract Management

… . The Comptroller approval may be in the format of a wet signature, a signature stamp, or digital signature stamp, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page

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

… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … and cash withdrawals. Service providers were allowed to automatically deduct funds directly from the Library’s … that prohibit service providers from having direct access to the Library’s bank accounts. Establish policies and …

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)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of …

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

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

… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …

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

Westbury Water District – Purchasing (2015M-261)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … of North Hempstead in Nassau County and provides water to over 20,500 customers. The District is governed by an … Key Findings District officials do not require the use of purchase orders when purchasing goods and services. The …

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

Changing Employers – Membership and Enrollment

Certain service may not count toward retirement under a 20 or 25year special plan In some instances PFRS members may be eligible to join and transfer to ERS

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

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended … Investments earnings: Net (decrease) In fair value of investments (272,522) Interest …

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

Examples 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-assets

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

… the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in accordance with the adopted … the Board ensured that claims were properly itemized and supported prior to payment and that those goods and ser …

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