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Charlotte Valley Central School District - Information Technology (2019M-27)

… - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology (IT) assets and computerized …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27

Suffern Central School District - Financial Condition (2019M-145)

… Adopt budgets that reflect realistic estimates for expenditures based on historical trends or other …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Village of Gowanda - Sewer Financial Operations (2019M-199)

… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

Kenilworth Fire District No. 2 – Financial Activities (2017M-17)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17

State Comptroller DiNapoli Releases Municipal Audit

… analyses for proposed projects before approving them. In addition, officials did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials … information for reliability or compare it to estimates in project applications. Find out how your government money …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit

Town of Rushford - Procurement (2020M-43)

… proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy does not require … Revise the procurement policy or adopt written procedures to specify documentation requirements, including the … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether goods and …

https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43

Shelter Rock Public Library District – Bank Reconciliations (2015M-249)

… were accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. … five-member Board of Trustees. Budgeted appropriations for 2015 total approximately $4.15 million. Key Finding …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249

Lockport Public Library – Claims Processing (2015M-192)

… that received its charter from the Board of Regents of the New York State Education Department in 1893. The Library is governed …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

Westminster Community Charter School – Procurement of Professional Services (2016M-375)

… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 through May 18, 2016. Background The …

https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-services

CUNY Bulletin No. CU-117

… the procedures for processing the June Uniform Allowance payment Affected Employees Campus Security Officers Campus … and Employee's Check/Advice The earn code UA6 and the payment amount will be displayed on the payroll register. The earn code description (Uniform Allowance CUNY) and the payment amount will be displayed on the employee's check stub …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-payment

Grand Island Central School District – Interfund Financial Activity (2016M-42)

… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. Periodically review each fund’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016m

Madrid-Waddington Central School District – Financial Condition (2015M-347)

… fund. Key Recommendations Ensure the unassigned fund balance is in compliance with statutory limits. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347

Liberty Central School District – Financial Operations (2016M-25)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Review all reserve balances and transfer excess funds to other needed reserves or unrestricted fund balance, where … Program Community Eligibility Provision and make changes to operations as needed. … Liberty Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25

Elmont Union Free School District – Financial Condition (2017M-82)

… The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools … adopted budgets that appropriated a total of $19 million in fund balance to finance operations, none of which was …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82

Town of LaGrange – Financial Management (2023M-139)

… without a multiyear financial plan and more taxes may have been levied than necessary. Key Recommendations Comply …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139

State Comptroller DiNapoli Releases Municipal Audits

… approximately $1 million during the audit period because of the board’s hindered ability to recognize revenue … provide IT security awareness training for employees. Town of Corning – Procurement (Steuben County) Town officials did … when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors and 10 …

https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … who were not in good academic standing. City University of New York (CUNY): Time and Attendance Practices for Public …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits

New GASB Standards

… all reporting entities staff to ensure proper enrollment in the reporting system as well as long-term maintenance is … Payment Types for Payable and Revenue Leases Fixed in Substance Based on an Index or Rate Based on Usage or … Accounting Standards Board Statement GASB 87 Leases in fiscal year 202425 annual financial statements …

https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards