Search
Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… the Company’s financial activities were properly recorded and reported, cash collections were deposited and cash disbursements were for appropriate Company purposes … through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialLansing Central School District – Financial Management (2015M-256)
… 9, 2015. Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in … operates three schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Arkport Central School District – Payroll (2016M-338)
… 1, 2016. Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in … which operates one school with approximately 480 students, is governed by an elected five-member Board of Education. … of salaries, wages or separation payments. No review is conducted of the District Clerk’s calculations of unused …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Walton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … unassigned fund balance declined by about 94 percent from 2010-13, and officials appropriated about $552,000 of … for 2014-15. The Board has not prepared and implemented a comprehensive multiyear financial plan based on reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources for the …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town of Colchester – Financial Condition (2016M-376)
… of our audit was to assess the Town’s financial condition for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds in 2016 totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mWaterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Batavia – Water and Sewer Operations (2018M-12)
… did not account for revenues and expenditures associated with improvement areas in the general fund as required by New … and expenditures from the intermunicipal agreements with neighboring towns, to ensure that revenues cover … in a separate fund. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Medina Central School District - Tax Collection (2019M-151)
… Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector did not maintain complete, accurate and timely records. The Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Opinion 97-23
… AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership in ambulance corps) VOLUNTEER FIREFIGHTERS -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-23State Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Statement on New Immigration Ban
… P. DiNapoli said. "Immigrants are important to the fabric of our communities and the state's economy. Policies that … As my recent reports have shown, our rich diversity of cultures and experiences strengthens New York on a daily … in New York state comprise 22 percent, or 4.4 million, of the state's population, well above the national average of …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement …
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
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds … 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsCost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues … the district’s internal and external audits. Selecting the audit committee You must select an audit committee unless your district has fewer than eight … CostSaving Ideas School District Auditing Audit Committee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeHighland Central School District – Non-Instructional Overtime (2021M-8)
… complete report - pdf ] Audit Objective Determine whether Highland Central School District (District) officials … Determine whether Highland Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… complete report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key … Determine whether Town of Hempstead Town officials effectively monitored Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Worcester Central School District - Fund Balance Management (2022M-75)
… by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were higher than necessary, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75