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Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191City of Glen Cove– Budget Review (B7-13-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … a $93,308 operating deficit. The unassigned fund balances in these three funds are still expected to remain as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Town of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Lake Placid Central School District – Transportation State Aid (2023M-95)
… Central School District (District) officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95GASB Statement 87, Leases
… period; Periods covered by lessee’s or lessor’s option to terminate that you don’t expect them to exercise; … based on disincentives future usage. … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesComptroller DiNapoli Releases Municipal Audits
… the deficit, and planned to raise water and sewer rates to make up the difference. The village’s tentative budget …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Arkport Central School District – Payroll (2016M-338)
… Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338South Country Central School District – Procurement (2013M-91)
… fiscal year totaled $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures … The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed … 31, 2013, and found only minor issues which were discussed with District officials. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Town of Oxford – Financial Management (2016M-420)
… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that … balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. … Town of Oxford Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Hammondsport Central School District – Nonresident Tuition (2016M-248)
… is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates … students. Two home districts were underbilled by $5,078 and one home district was overbilled by $638. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
RushHenrietta Central School District Financial Management and Separation Payments 2016M49
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… of the limit set by the Board’s policy, and her separation payment was $3,180 more than she was entitled to. There are … paid from private funds are audited and approved prior to payment. Establish policies and procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256CUNY Bulletin No. CU-714
… not processed automatically. Affected Employees Employees in Bargaining Units CB, PC, T8 and TC who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff … Increments are effective 07/01/2021 and will be processed in Institution Pay Period 08C, paychecks dated 07/15/2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsTown of Brunswick – Justice Court (2017M-285)
… required. Court personnel were unaware of the bail account balance. There were 26 checks signed using a signature stamp …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Cairo-Durham Central School District – Information Technology (2017M-246)
… of Audit The purpose of our audit was to determine whether District officials properly safeguarded information … through June 27, 2017. Background The Cairo-Durham Central School District serves the Towns of Cairo, Durham, Athens, … to block access to sites that violate the acceptable use policy. … CairoDurham Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Clinton Central School District – Payroll (2017M-252)
… hours to be worked. … Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Roslyn Union Free School District – Cash Receipts (2016M-241)
… The Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … triplicate receipts are not issued for money received in building locations other than the District office. Eight … were held between 11 and 30 days before being deposited in the District’s bank accounts. Key Recommendations Require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Cortland Enlarged City School District – Fund Balance (2017M-65)
… The Cortland Enlarged City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65West Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates … 2,120 students, is governed by a seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116