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Medina Central School District - Tax Collection (2019M-151)
… Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector did not maintain complete, accurate and timely records. The Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Mooers - Procurement (2020M-55)
… whether Town officials procured goods and services in accordance with Board policy and applicable statutory … one purchase contract totaling $61,766 was not procured in accordance with statutory requirements. Of the 15 purchase … contracts (73 percent) totaling $105,010 were not procured in accordance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… supported by adequate documentation and a proper use of District money. Key Findings The Board and District … could not demonstrate whether Board-approved payments of approximately $169,000 were a proper use of District money. Travel and car rental costs of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Waterloo Central School District - Financial Condition Management (2019M-137)
… appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Walton Central School District – Financial Condition (2014M-118)
… $20 million. Key Findings The District’s unassigned fund balance declined by about 94 percent from 2010-13, and officials appropriated about $552,000 of fund balance for 2014-15. The Board has not prepared and … Key Recommendations Carefully consider the amount of fund balance appropriated to fund future budgets. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Ulysses - Information Technology (2021M-190)
… and protected against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or a … Officials did not adequately manage local user accounts. The Board did not enter into a written service level agreement with the Town’s IT service provider. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Total Receipts – 2021 Financial Condition Report
… by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Fishkill – Information Technology (2020M-153)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … 1, 2015 through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Arkport Central School District – Payroll (2016M-338)
… officials have not developed written procedures over the payment of salaries, wages or separation payments. No review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Total Receipts – 2023 Financial Condition Report
… See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State … income tax receipts—the State’s largest tax revenue source—decreased 16.9 percent from the previous year. … …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … in Saratoga County. The Company is governed by a Board of Directors composed of five elected members. For 2015, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mDiNapoli: State Pension Fund Value $206.9 Billion
… “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the fiscal …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionTown of Sodus – Financial Management and Professional Services (2013M-99)
… and did not provide for timely and/or proper annual audits of the Town Clerk, Town Justice, and Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not develop a comprehensive multiyear financial plan. New York Mills Union Free School District – Procurement …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Examples 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 Governmental Accounting Standards Board, 401 Merritt … $55,853,628 Franchise taxes 4,055,505 4,055,505 Public service taxes 8,969,887 8,969,887 Fees and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central School … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0