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State Comptroller DiNapoli Releases Municipal & School Audits

… balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did … annually submit sufficient accounting records to the board for audit and while he filed the annual financial report … accurately billed and collected resident district tuition for the sample of 50 students reviewed. They also accurately …

https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0

Southwestern Central School District – Claims Processing (2016M-356)

… Purpose of Audit The purpose of our audit was to review the District’s claims processing … schools with approximately 1,500 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356

Schodack Valley Fire District – Cash Disbursements (2016M-98)

… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98

II.4.B Basis of Accounting – II. New York State Financial Accounting

… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)

… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activity

Service Retirement – When Employees Retire

… Employees must apply for a service retirement 15–90 days before their chosen date of retirement . Encourage your employees to use Retirement Online to apply for their service retirement . It’s fast and convenient with no forms to mail in and nothing to have notarized. They’ll be able to …

https://www.osc.ny.gov/retirement/employers/when-employees-retire/service-retirement

New York Mills Union Free School District – Financial Management (2016M-107)

New York Mills Union Free School District Financial Management 2016M107

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107

Harpursville Central School District – Financial Management (2013M-261)

… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … period ending June 30, 2013, District officials planned to use $4.2 million of fund balance to finance District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261

Monticello Central School District – Budgeting (2014M-97)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… Audit Objective Determine whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial software access controls were adequate. Key Findings School officials did not ensure that network and financial software access controls were adequate. As a …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)

… – pdf] Audit Objective Determine whether the Erie 1 Board of Cooperative Educational Services (BOCES) Board of … the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs worked in excess of the … a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not …

https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payroll

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

About this Report – 2023 Financial Condition Report

… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report

Brocton Central School District – Claims Audit (2023M-15)

… (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 … approximately $141,000 should not have been approved for payment because they had one or more exceptions . For … example: All 100 claims were paid without documentation to demonstrate that claims complied with the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Town of Somers – Justice Court (2013M-198)

… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

Clifton Park Water Authority – Water Charges (2015M-247)

… January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a … five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

About this Report – 2022 Financial Condition Report

… citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement those … payments and pension contributions. The Office of the New York State Comptroller was honored for the 25th year when …

https://www.osc.ny.gov/reports/finance/2022-fcr/about-report