Search
Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …
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)
… 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-reportsTown 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-131Westbury 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-261Changing 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-employersOrient 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-319Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended December 31, 2002 Employee Retirement … ADDITIONS: Contributions: Employer $ 2,721,341 Plan members 1,421,233 … In fair value of investments (272,522) Interest 2,460,871 $ 4,560 Dividends 1,445,273 …
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
… 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-assetsTown of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that … with the adopted purchasing policy for the period of January 1, 2013 through February 25, 2014. Background The … The purpose of our audit was to examine whether the Board ensured that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of Dayton – Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town of Dayton Supervisors Records and Reports 2019M189 released in January 2020
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt … with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials generally … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyVillage of Dering Harbor – Payroll (2020M-78)
… - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over payroll … formal, written employment contracts to document terms of employment, job descriptions and responsibilities, work …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Village of Atlantic Beach - Payroll (2018M-254)
Determine whether Village officials ensured that salaries were paid accurately to employees
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of Haverstraw - Financial Condition (2019M-52)
… and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from … budget surpluses. Develop a plan to reduce the amounts of fund balance in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Herkimer County Community College - Procurement (2019M-186)
… procedures and is not communicated to all College staff involved in the purchasing process. The purchasing … purchasing policies and procedures are distributed to all staff involved in the purchasing process. Ensure that College …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… attributable to special education students, resulting in one district of residence being overbilled by more than … ensure the billings have been calculated correctly. Adopt a written policy and prepare and enforce written procedures … corrective action. Appendix B includes our comment on an issue raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154BOCES Milk Bidding (2018-MS-2)
… U.S. Code of Federal Regulations, Title 7 Section 210.10 2 New York State General Municipal Law Section 103 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were … needs and discontinue appropriating fund balance that is not needed. Reduce the amount of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime