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Cazenovia Central School District – Financial Condition (2015M-327)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … The Board has relied on appropriated fund balance as a financing source in annual budgets, causing the District to … set aside over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… will occur before public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionState Comptroller DiNapoli Releases School Audits
… School District , Ticonderoga Central School District , Wellsville Central School District and the Westmoreland … and were not always deposited in the amounts received. Wellsville Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsUrban Choice Charter School – Information Technology (2013M-53)
… period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter School is located in the City of … Urban Choice Charter School Information Technology 2013M53 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Valley Stream Central High School District – Payroll (2016M-19)
… audit was to review the District’s payroll transactions for the period July 1, 2014 through September 28, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $108 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19East Meadow Public Library – Claims Auditing (2017M-275)
… conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. Background … not obtain the required number of quotations or proposals for five purchases totaling $27,129. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and ensure that …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275State Agencies Bulletin No. 1885
… agencies that the pensionable overtime earnings (OT) limit for Tier 6 Employee Retirement System (ERS) members for calendar year 2021 is $17,301.00. Affected Employees … update PayServ to reflect the pensionable OT earning limit for 2021 of $17,301.00 for Tier 6 ERS members. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Funds December 31, 2002 Assets Assets General Fund HUD Programs Community Redevelopment Route 7 Construction … 3,832,062 3,832,062 Other purposes "Designation" of unreserved fund balances may be displayed or disclosed in … reported for governmental activities in the statement of net assets are different because: Reason Amount Capital …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Agencies Bulletin No. 1893
… New Earnings Code Description ARO Adj Retro Raise for OT and RCL ARC Adjust Retro Raise for C19 OT OSC has created the following Earnings Codes in … the agency: New Earnings Code Description AOR Adjustment for OT and RCL ACO Adjustment for C-19 Overtime Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did … unrestricted fund balances to accumulate. At the end of 2024, the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… members. During our audit period, deposits totaled $41,695 and disbursements totaled $68,487, excluding transfers … Company’s accounting records were not properly maintained and bank reconciliations were not prepared. Duplicate … for the funds collected during our audit period and checks received totaling $21,181 were not deposited in a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mFishers Island Ferry District – Financial Operations (2016M-156)
… Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the … did not ensure that goods and services were procured in compliance with statutory bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Higher Education – 2021 Financial Condition Report
… State spent $312 per resident on higher education, ranking 19th in the nation for higher education spending per capita. …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… compliance with the redevelopment plan requirements for enforcement mortgages for the period January 1, 2015 through September 30, 2016. … Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesMadison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Campbell-Savona Central School District – Budget Review (B2-13-12)
… tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12CUNY Bulletin No. CU-711
… for a uniform allowance payment to eligible employees. In addition, a memorandum dated April 7, 2021 from Carmelo … payment. Effective Dates The payments will be effective in the Institution Pay Period 6C, paychecks dated 06/17/2021. Eligibility Criteria Employees in the CUNY campus security titles listed below who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentShoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mEastchester Union Free School District – Financial Management (2016M-59)
… July 1, 2010 through November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, which operates … Eastchester Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59