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New Paltz Central School District – Payroll (2021M-45)
… report - pdf ] Audit Objective Determine whether New Paltz Central School District (District) officials accurately paid … Determine whether New Paltz Central School District District officials accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099XVII.2 Overview – XVII. Lapsing Appropriations
… day. SUNY and CUNY State Operations and SUNY Aid to Localities appropriations lapse after close of business … day if March 31 falls on a non-business day. Guide to Financial Operations REV. 08/19/2016 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… tuition (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates … tuition NRT rates for special education students in accordance with regulations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsMonroe-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 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mWaverly Central School District - Financial Operations (2019M-136)
Determine whether District officials provided adequate oversight of cash disbursements and payroll processes
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… the Agency’s written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that … Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate any …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityPine Valley Central School District - Financial Management (2019M-35)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The … Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Poughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166State Comptroller DiNapoli Releases Municipal Audits
… board exceeded its fund balance policy limit by $645,366. Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Town of Sodus – Financial Management and Professional Services (2013M-99)
… four Board members. The Town’s 2013 budgeted town-wide (TW) general, TW highway, town-outside-village (TOV) general, TOV highway, …
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 … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
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 … City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended … escrow agent (37,284,144) (37,284,144) Transfers in 129,323 5,551,187 5,680,510 Transfers out …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli Releases Municipal Audits
… paid without board approval. Village of Palmyra – Justice Court Operations (Wayne County) The justice’s cash balances … of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to the … totaling $1,864. In addition, the board’s audit of the court records and reports was inadequate. Find out how your …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… all possible revenue sources within the department. If the county imposed certain allowable fees for probation … Although service providers submit reports that indicate how they met their performance measures, department officials do not verify the information. As a result, the county may …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… change orders. In addition, monthly financial reporting to the board did not include an itemization of all project … As a result, officials could not demonstrate the need to retain approximately $2.1 million in four reserves. … undetected errors totaling approximately $3,900. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Focus on Facts
… and Opportunities, September 2023 New Federal Dollars for Broadband Deployment, July 2023 Making Strides on … December 2023 “Nation’s Report Card” Underscores NY’s Need for Academic Recovery, March 2023 Agriculture & Markets / … Accessibility, August 2023 NYC/DPR, Park Accessibility for People with Disabilities, March 2023 Environmental …
https://www.osc.ny.gov/focus-onHuntington Manor Fire District – Cash Disbursements (2014M-108)
… of our audit was to examine the Board’s oversight of the District’s cash disbursements process for the period of … December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Town of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186