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Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … total fund balance increased by $5.2 million due to operational surpluses over the past five completed fiscal … years, the Board transferred $3.1 million of this amount to various reserves. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Windsor – Information Technology (2017M-44)
Town of Windsor Information Technology 2017M44
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37XV.16.B Sole Custody Reporting – XV. End of Year
… sole custody reporting, please contact [email protected] . In addition, agencies are reminded that bank statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… submodules. Expenditure transfers for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersTown of West Seneca – Purchasing (2015M-11)
… New York State General Municipal Law more than five years ago. The Board, as a whole, did not audit claims. Town …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
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)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
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)
… The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Buffalo City School District - Charter School Tuition Billing (2019M-122)
… tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, District officials … action to avoid a potential $1.7 million overpayment in 2018-19. The Board and District officials did not adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Village of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … excessive amounts of fund balance in the general fund to finance operations, which caused this fund to be in fiscal stress at the end of the 2013-14 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… complete report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key Findings The Board did not effectively manage fund balance. The Board … Determine whether the Town of Hempstead Local Development Corporations THLDC …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceAccounts Payable Advisory No. 72
… processing voluntary and involuntary (i.e., by eminent domain judgment) land acquisition vouchers and additional award payment and land acquisition deposit vouchers that supplement eminent domain acquisitions. It also specifies the documentation …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Village of Bellport – Claims Processing (2014M-126)
… Claims were lacking requisitions or written purchase order requests. Claims abstracts and Board minutes do not … were paid for services without a written contract or agreement between the service providers and the Village. Key … Ensure that department heads use the purchase order request form and attach documentation as required by …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key Findings … adequate controls over the District’s user accounts to prevent unauthorized use, access and/or loss. Officials … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userExamples 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-assetsVillage of Arkport – Water Fund Financial Operations (2020M-45)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45