Search
Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended … statements for those individual plans or pools are not available. … Examples from GASB Statement 34 Statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 … and external investment pools are required to be presented in the notes to the financial statements if separate GAAP …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Highland Central School District – Non-Instructional Overtime (2021M-8)
… Key Recommendations Adopt policies and procedures with clear guidelines for overtime work, including approval of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … to take corrective action. … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Purpose of Audit The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background The Town of Brasher is located …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. It serves the residents of the …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mTonawanda City School District – Financial Management (2016M-370)
… Ensure that unrestricted fund balance at fiscal year-end does not exceed the statutory limit. … Tonawanda City School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims … Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andNorth Babylon Union Free School District – Financial Condition (2016M-32)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 31, 2015. Background The North Babylon Union Free School District is located in the Town of Babylon, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … BOCES is located in Tompkins County and is an association of nine component school districts. Governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceSouth Lewis Central School District – Financial Condition (2016M-83)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $25.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Saratoga Springs City School District – Fund Balance (2016M-99)
… through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Westhill Central School District – Procurement (2016M-182)
… Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialRoosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, … were $92.8 million. Key Findings District officials did not consistently adhere to established policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Bellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. … Bellmore …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Johnsburg Central School District – Payroll (2014M-174)
… internal controls over payroll for the period July 1, 2012 through January 31, 2014. Background The Johnsburg … all employees punch in or out when using the timekeeping system. Ensure that all employees and supervisors review and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174City of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through … 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Eden Central School District – Payroll (2017M-11)
… District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11