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Elmwood Village Charter School – Building Acquisition (2017M-237)
… School officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the … review and cost-benefit analysis when selecting a building. The Board did not pay a reasonable price for the building, by paying more than the appraised value. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear plans for the … officials appropriately used the machinery capital reserve to replace equipment as planned. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Brocton Central School District – Purchasing (2015M-305)
… Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash … January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099City of Gloversville – Parking Violation Operations (2016M-231)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 … not established a benchmark for collection rates of unpaid parking violations. The City does not utilize options such as the State DMV’s Scofflaw Program for collecting parking violation fines. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231St. Regis Falls Central School District – Fund Balance (2016M-141)
… July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the … Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school … St Regis Falls Central School District Fund Balance 2016M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… purpose of our audit was to determine if the District’s information technology (IT) systems were adequately secured … concerning IT controls. Because of the sensitivity of this information, this was communicated confidentially to District … Scarsdale Union Free School District Information Technology 2016M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Pulaski Academy and Central School District – Financial Condition (2016M-81)
… July 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the … Pulaski Academy and Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Malverne Union Free School District – Fund Balance (2016M-120)
… expenditure estimates based on prior years’ actual results and anticipated operations. Review the unemployment insurance reserve balance and transfer excess funds to fund balance or other reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Central Square Central School District – Claims Auditing (2016M-292)
… The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… approximately $6 million. Key Findings The Board did not ensure that District officials implemented and enforced … that were remitted to the central treasurer often did not have supporting documentation. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) … OTHER FINANCING SOURCES (USES): Proceeds of refunding bonds 38,045,000 38,045,000 Proceeds of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Town of Sodus – Financial Management and Professional Services (2013M-99)
… of our audit was to review the Town’s financial management and procurement of professional services for the period … Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. The Town is … by an elected Town Board, which comprises the Supervisor and four Board members. The Town’s 2013 budgeted town-wide …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Comptroller DiNapoli Releases Municipal Audits
… insurance buyout payments for 2017 and 2018 while the town paid for her health insurance coverage totaling $30,876 from … that 121 claims totaling $752,749 lacked adequate support or documentation showing receipt of goods or … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… Central School District – Cash Management (Fulton County, Saratoga County and Montgomery County) District … District – Non-instructional Payroll (Putnam County) The transportation department’s payroll was not adequately … multiyear financial plan. New York Mills Union Free School District – Procurement (Oneida County) District …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Statement on 15th Anniversary of 9/11
… horrific and devastating terrorist attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, … and is prospering. As my recent report shows, the number of people living in the neighborhood has doubled and the number of children has tripled. What our enemies tried to destroy is …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Total Receipts – 2023 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State … basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State … basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receipts