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Buffalo City School District - Charter School Tuition Billing (2019M-122)
… tuition billing. Key Recommendations Annually review the New York State Education Department (SED) State aid handbook for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… made to vouchers that used an interagency vendor id (beginning with ‘042’). See Section 1.A – Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersExamples 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 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsVillage of Arkport – Water Fund Financial Operations (2020M-45)
… service's financial operations. Key Findings Complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a … The Board did not properly segregate water billing and duties or establish compensating controls. Late penalties …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45State Comptroller DiNapoli Releases Municipal Audits
… County) Auditors found that certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other matters that require city officials’ attention. … to override the tax levy limit prior to budget adoption and, as such, was authorized to adopt a budget that included …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B20-7-7)
… for 2020-21. Key Finding Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget … benefits, the re-institution of its athletics program, and certain utilities are adequate. Additionally, overtime … may be underbudgeted by at least $2.7 million and the District may not have sufficient resources to meet …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Pierrepont – Fiscal Stress (2014M-314)
… five-member Town Board, is located in St. Lawrence County and has a population of approximately 2,600. Budgeted … for 2014 are approximately $572,000 for the general fund and $1.17 million for the highway fund. Key Findings The … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of German Flatts – Fiscal Stress (2015M-217)
… The Town of German Flatts is located in Herkimer County and has a population of approximately 13,000. The Town is … million. Key Findings The Board did not adopt realistic and structurally balanced budgets. The Board did not adopt a … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… is located in the Village of Northville, Fulton County, and serves approximately 3,000 residents. The Library is a … a proper audit of claims, including online payments and cash withdrawals. Service providers were allowed to … claims before approving payment. Establish policies and procedures that prohibit service providers from having …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Kingston Housing Authority – Board Oversight (2020M-103)
… result: Budgets were not entered into the financial system and financial transactions were not properly captured. … Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Town of Schroeppel – Cash Disbursements (2014M-296)
… did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. … the Comptroller’s records or have an independent public accountant do so. … The purpose of our audit was to examine …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2010 through … a plan to determine appropriate and necessary reserve fund balance levels or defined its intentions for using reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… did not consistently adhere to established policies and procedures and ensure that goods and services were acquired through a competitive process. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Edmeston Central School District – School Lunch Operations (2015M-174)
… ensuring that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through … Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraOyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… unused accrued leave balances were carried forward and appropriately reclassified in accordance with the … District properly accounted for employee leave accruals and made payments in accordance with collective bargaining agreements and employment contracts. Key Recommendation Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsMount Markham Central School District – Reserve Funds (2016M-73)
… and conditions under which funds will be used. Review all reserves and determine if the balances are necessary, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria that serves 535 students and 111 employees, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionEden Central School District – Payroll (2017M-11)
… payments for the period July 1, 2015 through December 6, 2016. Background The Eden Central School District is … of payroll, particularly in situations where wages or pay rates change or when there are additional payments. Key … oversight of payrolls, including changes to wages or pay rates and stipend payments. … Eden Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11