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Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… a district corporation of the State, distinct and separate from the Town of Williamson, Wayne County, in which it is … The Board has not adopted an investment policy, which is required by State General Municipal Law. The Board does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
Plymouth Volunteer Fire Department Missing Funds 2014M50
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… The Board does not review canceled checks because they are not returned with the Department’s bank statements. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCUNY Bulletin No. CU-383
… by International Brotherhood of Teamsters, Local 237, in the following bargaining units: SB, SE, SM, SP, ST, SU, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-383-international-brotherhood-teamsters-local-237-dues-andCity 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-192Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and … 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Westbury 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-261State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… of an historic strike by the United Auto Workers will come to a close. My congratulations to the United Auto Workers and … growth, innovation and prosperity at the three companies. I had the opportunity to walk the picket line with members of … about the issues facing them and the auto industry, and I wrote to the companies expressing my concerns over the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeDryden Central School District – Financial Condition (2013M-396)
… exceeded the statutory limit. While the District’s total fund balance increased by $5.2 million due to operational … that the amount of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of DeKalb – Financial Management (2016M-427)
… Findings The Supervisor did not periodically review Town accounting records that are maintained by its accounting firm. The Town has accumulated excessive funds in … Annually audit or cause an audit of the Supervisor's books and records. … Town of DeKalb Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Elmira Heights Central School District – Financial Condition (2014M-76)
… and ensure that future uses of reserves conform with statutes. Regularly update the multiyear financial plan. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Windsor – Information Technology (2017M-44)
… 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … $880,000. Key Findings The Town’s IT policy was adopted in 2007 but has not been updated since then and does not … officials and employees. The Town’s server is not located in a secure location. Key Recommendations Annually review and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44State Comptroller DiNapoli Releases School District Audit
… price. In addition, officials should not have paid $74,980 to a local gas station. The erroneous payments comprised …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases School District Audits
… user accounts to prevent unauthorized use, access and/or loss. Officials did not monitor compliance with the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is … Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended December 31, 2002 Employee …
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
… $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $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-fiduciary-net-assetsChanging Employers – Membership and Enrollment
… employees in this situation contact us before accepting the new position to be sure they understand the consequences to their NYSLRS membership For example, ERS …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Le Roy – Purchasing (2014M-106)
… the Board ensured that claims were properly itemized and supported prior to payment and that those goods and … for the period of January 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee … and four council members. Budgeted appropriations for 2014 totaled $3.1 million. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Northville Public Library – Cash Disbursements (2015M-53)
… Service providers were allowed to automatically deduct funds directly from the Library’s checking account. Not all …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53