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Town of Oyster Bay - Financial Condition Management (2020M-74)
… policies establishing reasonable fund balance levels for each fund. Reduce excessive fund balances and eliminate … other means, such as establishing reserves, to pay for long-term infrastructure needs. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, … 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets … Other supplies and expenses 498,213 17,119 515,332 234,445 Insurance claims and expenses 8,004,286 Depreciation …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsAddison Central School District – Financial Condition (2016M-30)
… result in the appropriation of fund balance and reserve funds that will not be used. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Management of Energy Consumption
To determine whether Office of Children and Family Services officials have been effectively managing their agencys energy consumption
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Airmont – Claims Auditing (2024M-1)
… due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Selected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s … period was April 1, 2010 to March 31, 2012. Background The Rochester-Genesee Regional Transportation Authority … improve public transportation services in the greater Rochester area. The Authority provides public transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… company and IT consultant and did not audit claims for these services. The board did not review or approve … software program that are not consistent with her job duties. Liverpool Central School District – Employee …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… May compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. … $1.78 billion, up $66.4 million from the same time last year. “Local sales tax growth improved in May after four … and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearState Agencies Bulletin No. 308
… Purpose To inform agencies of the new Fiscal Year 2002 process. Affected Employees All agencies - Fiscal … should not enter these transactions until pay period To change a line number, use the path: Go Manage Positions Use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Manhasset Union Free School District – IT Asset Management (S9-22-15)
… assets were not properly accounted for. Specifically: Six assets (one laptop and five Chromebooks) with a combined value of approximately $2,165 could not be located. Six assets (five interactive displays and one Chromebook) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … Specifically: Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Kings Park Central School District – IT Asset Management (S9-22-13)
… report – pdf] Audit Objective Determine whether Kings Park Central School District (District) officials … tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit … issues raised in the District’s response letter. … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… purchases could not be located but were inventoried. One laptop costing $760 could not be located and was not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Geneseo Central School District – IT Asset Management (S9-22-11)
… District inventory records are complete and include the details necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … costs of approximately $12,500 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and four without recorded costs) were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Pine Bush Central School District – IT Asset Management (S9-22-21)
… complete report – pdf] Audit Objective Determine whether Pine Bush Central School District (District) officials … they planned to initiate corrective action. … audit school pine bush IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … not inventoried. Six additional Chromebooks with estimated total costs of $1,580 could not be located. Seventeen assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22