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Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… with it its procurement policy and applicable statutes for the period July 1, 2015 through April 30, 2017. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $13.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211

City of Cohoes – Purchasing (2014M-192)

… of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. … and six elected councilpersons. Budgeted appropriations for fiscal year 2014 total approximately $18.2 million. Key …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)

… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … an elected seven-member Board of Education. Appropriations for the 2016-17 fiscal year total approximately $47 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275

Newfane Central School District – Financial Condition (2015M-307)

… financial condition for the period July 1, 2011 through September 17, 2015. Background The Newfane Central School District is …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307

Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)

… schools with approximately 5,500 students, is governed by an elected seven-member Board of Education. Budgeted … Key Recommendations Ensure that all claims are supported by relevant documents. Ensure that the claims auditor is …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-and

Pearl River Union Free School District – Competitive Procurement (2015M-363)

… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363

Rondout Valley Central School District – Financial Management (2015M-296)

Rondout Valley Central School District Financial Management 2015M296

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296

Westbury Water District – Purchasing (2015M-261)

… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015. … into written agreements or approve detailed resolutions for all individuals and firms that provide professional …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261

State Comptroller DiNapoli Releases School District Audits

… in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… did not always distinguish expenditures by spending plan and intended uses. Key Recommendations Ensure all … compact moneys identify revenues received by spending plan, disbursements and uses against the respective spending …

https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… internal controls over the District’s financial operations for the period January 1, 2015 through May 25, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled $311,583. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the … $ 65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are required to …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assets

Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the … 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 …

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

Changing Employers – Membership and Enrollment

… Some special retirement plans require service in a particular title. A special plan allows for … NYSLRS membership For example, ERS sheriff or correction officer service is generally not creditable in PFRS special …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employers

Town of Le Roy – Purchasing (2014M-106)

… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February 28, 2014. … with approximately 3,900 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $104.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

State Comptroller DiNapoli Releases School District Audit

… York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. … Springs Central School District – Fuel Purchasing (Seneca County and Wayne County) During the 30-month audit … the district’s average gasoline and diesel fuel purchases for almost 11 months. Auditors determined the district could …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audit

Northville Public Library – Cash Disbursements (2015M-53)

… for the 2014-15 fiscal year totaled $152,987. Key Findings The Board did not conduct a proper audit of … to automatically deduct funds directly from the Library’s checking account. Not all cash disbursements were properly … providers from having direct access to the Library’s bank accounts. Establish policies and procedures to ensure …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53