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Real Estate Advisory Committee
… JoAnn Hanson President and Chief Executive Officer Church Investment Group L. Duane Jackson Managing Member …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district … the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Year Ended December 31, 2002 General Fund HUD Programs Community Redevelopment Route 7 Construction Fund Other … Culture and recreation 11,411,685 11,411,685 Community development 2,954,389 2,954,389 Education - … SPECIAL ITEM: Proceeds from sale of park land 3,476,488 3,476,488 Net change in fund …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Plattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … signature stamp without being supervised by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Town of Batavia – Water and Sewer Operations (2018M-12)
… Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting … district. The Supervisor did not account for revenues and expenditures associated with improvement areas in the …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTuxedo Union Free School District – Financial Condition (2015M-360)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the period July 1, … Ensure that fixed asset records are accurate and up to date and that all fixed assets can be located. Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lansing Central School District – Financial Management (2015M-256)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. … of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Chatham Central School District – Financial Condition (2015M-161)
… The Chatham Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Walton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were … South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water Commissioners, serves approximately 45,000 …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Ulysses - Information Technology (2021M-190)
… Determine whether Town of Ulysses (Town) officials ensured information technology (IT) systems were adequately secured and protected against … and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against … Determine whether Town of Ulysses Town officials ensured information technology IT systems were adequately secured and …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Waterloo Central School District - Financial Condition Management (2019M-137)
… Approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, … Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mTown of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required … quotes, 28 purchases totaling $81,857 lacked evidence of competition as required by the Town’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Medina Central School District - Tax Collection (2019M-151)
… tax collections and ensure that daily receipts correspond to amounts deposited, intact. Ensure there is sufficient … and collection activities in a timely manner in order to identify errors and discrepancies. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… report - pdf] Audit Objective Determine whether Batavia City School District (District) officials appropriately track … Determine whether Batavia City School District District officials appropriately track …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory