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XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording … and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations Asset Retirement Obligations Guide to Financial Operations REV. 11/15/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsAmagansett Union Free School District - Procurement (2018M-206)
… District procures goods and services in accordance with its procurement policy. Key Findings 12 purchases totaling … District procures goods and services in accordance with its procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206State Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … Aside from minor exceptions, which auditors discussed with district officials, disbursements were authorized, … practice of using debt to pay for recurring costs is imprudent. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter of State Fiscal Year 202324
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services … Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: … 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesVillage of West Hampton Dunes – Financial Operations (2013M-390)
… Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. … following the close of each fiscal year, as required by law, and ensure that the reports are accurate. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Watervliet – Financial Condition (2017M-230)
… declining fund and cash balances in all three operating funds from fiscal years 2014 through 2016. The Council did …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Schoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, … budgets that represent the District’s actual needs, based on available current information and historical data, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… reviewed. At the end of the fiscal year, the Finance Manager completes a reconciliation of amounts billed and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more … has not developed multiyear operational or capital plans to address excess fund balance and future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Schroon Lake Central School District – Financial Condition (2014M-145)
… in excess of the amount that may be carried over into the next school year. As a result, real property taxes have been … excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… students in the Ulster County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and part of the Greene County … Key Findings The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… fiscal years, most of the $17.4 million of appropriated fund balance was not used. When adding back unused appropriated fund balance, the District’s unrestricted funds averaged … analyses, and discontinue the practice of appropriating fund balance and reserve funds that are not needed and not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District … whether the District established policies and procedures to ensure that District property was purchased and disposed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Morris – Fund Balance (2017M-58)
… by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or … Use general and water surplus funds as a financing source for funding one-time expenditures, funding needed …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58City of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with … City of Yonkers Information Technology 2017M86 …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… January 1, 2012 through November 30, 2013. Background The Village covers one square mile and has approximately 1,300 … appropriations were $9,500. During our audit period, the Village had one Justice, Peter Brykailo, Jr., and two Court … period. Key Findings Based on our testing, we found the Village Court has properly collected and remitted moneys …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1