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XVI.2 Financial Reporting Policies – XVI. Financial Reporting

… issued on or before November 30, 1989, which does not conflict with or contradict GASB pronouncements: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies

Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)

… October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 customers. The District is governed by an elected three-member Board of … to ensure that the program benefits the District and is implemented in the most prudent and cost effective manner. …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43

State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control

… gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-control

Seneca Falls Central School District – Procurement (2021M-201)

… or document an exception from soliciting competition for services provided by six professional service providers …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201

Town of Owego - Water Fund Operations (2021M-205)

… of water fund operations. Specifically: 104 of 1,380 water bills tested were not calculated correctly resulting in … national average. Key Recommendations Ensure that water bills are calculated correctly using Board-approved rates. …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… information technology (IT) security controls to safeguard the network against unauthorized access or disruption. Key … officials did not establish adequate controls to safeguard the network against unauthorized access or disruption. City … information technology IT security controls to safeguard the network against unauthorized access or disruption …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Varick – Water and Sewer Operations (2021M-46)

… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … Determine whether Town of Varick Town officials effectively managed the water and …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Pulteney – Information Technology (2021M-28)

… adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

… to sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not develop an online banking policy or procedures to verify that transactions are proper. … to payment. The Board should develop an online banking policy. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements

Davenport Fire District – Financial Activities (2020M-147)

… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

State Comptroller DiNapoli Releases School District Audit

… following school district audit was issued. Honeoye Falls Lima Central School District – Access Controls (Livingston …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Lyncourt Union Free School District – Information Technology (2020M-121)

… shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Village of Monticello – Records and Reports (2020M-104)

… maintained accurate, complete and timely records and reports. Key Findings The Treasurer did not maintain … three months after the statement date. Periodic financial reports were not prepared for the Board of Trustees (Board) … Update Documents (AUDs), which are the annual financial reports, constitutional tax limit (CTL) forms and adopted …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104