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Town of Kortright – Financial Management (2016M-397)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through August 25, 2016. … The general and highway funds’ budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … fund and $515,112 in the highway fund without clear plans for the use of these accumulated funds. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected … The District failed to establish comprehensive procedures in the regulations corresponding to the general documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mTown of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is … fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town resources. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… of her duties. Because the Board had not defined the rate or percentage of health insurance premiums that retirees must … incompatible financial duties performed by the bookkeeper, or provide additional oversight such as ensuring cancelled … checks are for authorized purposes. Define the rate or percentage of health insurance premiums that retirees must …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Sackets Harbor Central School District – Financial Condition (2016M-89)
… The Sackets Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which operates one school … overestimated appropriations by about 9 percent in its adopted budgets over the past three years. Unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be … proper amounts are billed. Design a reconciliation process to accurately adjust the initial retiree billings based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceJamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period July 1, … appropriate legal action, if necessary, to recover those funds. Comply with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264SUNY Bulletin No. SU-130
… 5.16 of the 2003-2007 Agreement between the State of New York and the Graduate Students Employees Union (GSEU) … the payments and whose actual work station is located in New York City or in the counties of Nassau, Suffolk, Rockland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesSUNY Bulletin No. SU-190
… 5.10 of the 2007-2009 Agreement between the State of New York and the Graduate Students Employees Union (GSEU) … of the payment and whose actual work station is located in New York City or in the counties of Nassau, Suffolk, Rockland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employeesOperational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … Funds no future Agency action will be allowed. For more information regarding the escheatment process see the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… They are a retiree of NYSLRS or another New York State public retirement system; They are a Tier 1 member; or … The official should extend the period of his or her ROA by the amount of time used for vacations, illness, holidays … meeting Personal volunteer work Services not paid for by the municipality (for example, wedding ceremonies) When …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaTerryville Fire District – Treasurer’s Duties (2017M-136)
… totaled approximately $4.4 million. Key Finding The Board does not review the biweekly payroll until after the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… controls over the cash disbursements process were adequate and we did not note any questionable bank withdrawals or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… records when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overIrvington Union Free School District – Information Technology (2016M-266)
… acceptable use policy does not address computer users who do not use the District’s computers for instructional … the District’s acceptable use policy to address users who do not use computers for instructional purposes and to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for: Inventories 182,821 182,821 Liens … $13,616,035 $10,478,037 $10,698,303 Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Agencies Bulletin No. 1564.1
… This bulletin supersedes Payroll Bulletin No. 1564 . Purpose To notify agencies of the automatic … to a tax deferred NYSDCP account. (See Payroll Bulletin No. 1366 for more information.) If an employee is placed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesOpinion 95-9
Concerning a length of service award program established by a fire district
https://www.osc.ny.gov/legal-opinions/opinion-95-9Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… the Board provided adequate oversight of the District’s financial operations for the period January 1, 2014 through … total $132,950. Key Findings The Board has not adopted an investment policy, which is required by State General … account to complete, an annual audit of the District’s financial records. Key Recommendations Adopt an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations