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Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

Town of Preble – Non-Payroll Disbursements (2023M-17)

… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

… officials established nonresident tuition (NRT) rates for special education students in accordance with … Key Findings Officials did not establish NRT rates for special education students in accordance with … tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition rate. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… footage Deed number Proceeds received upon disposition Furniture and Fixtures and Machinery and Equipment should be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-records

Waverly Central School District - Financial Operations (2019M-136)

… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … controls to verify that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate any differences …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

New Paltz Central School District – Payroll (2021M-45)

… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45

Village of Clifton Springs – Board Oversight (2014M-099)

… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

II.3.B Establish Control – II. New York State Financial Accounting

… Comptroller will establish appropriation and segregation control records based on the enacted legislation. These control records assure that no more than the amount … Comptroller will establish appropriation and segregation control records based on the enacted legislation …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control

Town of North Castle – Cash Disbursement (2013M-32)

… members and the Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s …

https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32

Poughkeepsie City School District – Information Technology (2019M-166)

… adequately secured and protected against unauthorized use, access and loss. Key Findings The District did not adequately … adequately secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Pine Valley Central School District - Financial Management (2019M-35)

… the 2015-16 through 2017-18 fiscal years, the Board raised real property taxes by $50,000 during that same period. Key … Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

XVII.2 Overview – XVII. Lapsing Appropriations

… the SUNY Stabilization Account appropriations lapse after close of business on June 30 or the first business day following if June 30 falls on a … and Judiciary, and Debt Service appropriations lapse after close of business on September 15 or the first business day …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overview

Real Estate Advisory Committee

… The Real Estate Advisory Committee is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate … The committee appointed by the Comptroller with the consent of the Investment Advisory Committee reviews proposed …

https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committee

Town of Sodus – Financial Management and Professional Services (2013M-99)

… financial management and procurement of professional services for the period January 1, 2011, through February 14, … or other methods for the acquisition of professional services. Key Recommendations Develop and adopt a written … the use of competitive methods when procuring professional services. …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99

Comptroller DiNapoli Releases Municipal Audits

… the Camillus Volunteer Fire Department , Town of Lewis , Madison County Probation Department and the Orange County Department … totaling $45,283 lacked adequate support or authorization. Madison County Probation Department – Restitution Payments … of the Camillus Volunteer Fire Department Town of Lewis Madison County Probation Department and the Orange County …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0

Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund … of governmental funds to the change in net assets in the statement of activities is presented in an accompanying …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1