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Town of Brunswick – Justice Court (2017M-285)
… was to determine whether Court transactions were accounted for accurately and in a timely manner, deposits were made … disbursements were reviewed and approved by the Justices for the period January 1, 2016 through July 1, 2017. … 72 hours as required. Court personnel were unaware of the bail account balance. There were 26 checks signed using a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Town of Cuyler – Town Clerk Operations (2017M-207)
… May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population of approximately 980. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Village of Milford – Board Oversight (2018M-25)
… by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board did not ensure … and monthly reports. The Board should perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections were properly … The Board did not adopt policies and procedures relating to cafeteria collections. Cafeteria collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when selecting a building. … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear plans for the … officials appropriately used the machinery capital reserve to replace equipment as planned. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Central 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)
… Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which … Ensure that the activity fund is maintained in accordance with District policy. Ensure that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
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 of … 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-281Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background The Town of North Castle is …
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)
… 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 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Pine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
Determine whether transfer station and compost facility cash receipts were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHadley-Luzerne Central School District - Financial Management (2018M-103)
… of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess … fund balance in the general fund. Review reserves to determine if amounts are necessary and reasonable and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… with applicable laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not … activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mJoin Our Investment Team
… which include: Comprehensive health, dental and vision insurance package options Generous paid time off A … which include comprehensive health dental and vision insurance package options …
https://www.osc.ny.gov/common-retirement-fund/employmentExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD Programs … 6,070,032 Cemetery 706,305 706,305 Culture and recreation 11,411,685 11,411,685 Community …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1