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Examples from GASB Statement 34 - Statement of Net Assets

… 103,711,386 73,088,574 176,799,960 15,906,392 Restricted for: Capital projects 11,705,864 ------ …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

State Agencies Bulletin No. 297

… Associate Membership $2.00 Dues and Agency Shop fees for part-time, annual salaried employees are calculated on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212

Village of Stamford – Claims Audit (2022M-197)

… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… functions. Key Recommendations Develop written procedures for managing network account user access that include …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

State Comptroller DiNapoli Releases School District Audits

… inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… Article 4-C of the Economic Development Law requires … compliance” with the publication requirements of Article 4-C of the Economic Development Law. As a result, any …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunities

Albion Central School District – Financial Management (2021M-200)

… with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Wilson Central School District - Financial Management (2022M-22)

… can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the Board can contract … (SED)’s maximum allowable NRT rates and actual Board of Cooperative Educational Services (BOCES) costs by a total …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)

… identify investment shortfalls. Verify that businesses are meeting agreed upon job creation and retention goals. Track … as stated in applications. Verify that businesses are meeting agreed upon job creation and retention goals. Track …

https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring

Orange County Probation Department – Restitution Payments (S9-20-1)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Seneca County Probation Department – Restitution Payments (S9-20-7)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Putnam County Probation Department – Restitution Payments (S9-20-2)

… Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Whitesboro Central School District – Separation Payments (2020M-146)

… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Town of Wappinger – Recreation Department Cash Receipts (2020M-130)

… (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in …

https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130

Dryden Central School District – Information Technology (2020M-106)

… Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

State Comptroller DiNapoli Releases School District Audits

… not effectively manage financial condition. The practice of overestimating appropriations each year and annually … exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Find out how your … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0