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Elmwood Village Charter School – Building Acquisition (2017M-237)
… 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a 10-member Board of Trustees, has … million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… developed formal written fund balance and reserve policies or comprehensive multiyear financial and capital plans. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Brocton Central School District – Purchasing (2015M-305)
Brocton Central School District Purchasing 2015M305
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Town of North Castle – Cash Disbursement (2013M-32)
… to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … $26 million, the lack of bank reconciliations creates a risk that errors or fraudulent transactions could occur …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an elected five-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099City of Gloversville – Parking Violation Operations (2016M-231)
… April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. General …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231St. Regis Falls Central School District – Fund Balance (2016M-141)
… Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly … which operates one school with approximately 285 students, is governed by an elected seven-member Board of Education. … Ensure that the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 and 2015-16 fiscal years were approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Pulaski Academy and Central School District – Financial Condition (2016M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Malverne Union Free School District – Fund Balance (2016M-120)
… 2014 through March 1, 2016. Background The Malverne Union Free School District (District) is located in the Town of … Malverne Union Free School District Fund Balance 2016M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Central Square Central School District – Claims Auditing (2016M-292)
… Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Purpose of Audit The purpose of our audit was to determine if the District had established … The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127New Rochelle City School District – Financial Condition (2013M-377)
… Education. Operating expenditures for the 2012-13 fiscal year were $229.5 million. Key Finding The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Bemus Point Central School District – Reserve Funds (2014M-281)
… July 1, 2009 through August 27, 2014. Background The Bemus Point Central School District is located in the Towns … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… General government 8,630,835 417,814 16,700 121,052 9,186,401 Public safety 33,729,623 … Capital outlay 2,246,671 11,281,769 3,190,209 16,718,649 Total expenditures 88,717,173 2,954,389 2,664,485 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Town of Sodus – Financial Management and Professional Services (2013M-99)
… four Board members. The Town’s 2013 budgeted town-wide (TW) general, TW highway, town-outside-village (TOV) general, TOV highway, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99State Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the town paid for her health insurance coverage totaling $30,876 from April 2017 through … County) The justice’s cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… board’s meeting minutes. Medina Central School District – Tax Collection (Genesee County) The tax collector did not maintain complete, accurate and timely … officials did not provide sufficient oversight of the tax collection process. Auditors also found that the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Broadalbin-Perth Central School District – Cash … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0