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June 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases State Audits
… reimbursements for these two employees may have potential tax implications. New York State Thruway Authority, …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsBroome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Rutland Fire District – Board Oversight (2017M-262)
… and canceled check images. The Board did not audit all claims before payment. The Board did not annually audit … statements and supporting documentation. Audit and approve all claims before payment. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Candor Fire District – Controls Over Financial Activities (2014M-268)
… and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. … claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a code …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialCambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… policies and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts and disbursements lacked adequate … adequate policies and procedures for the activity fund. Appoint a faculty auditor to oversee the management of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48The Academy Charter School – Board Oversight (2014M-295)
… which was established in 2008 under State University of New York authorization, is governed by a ten-member Board of … information technology consultant. The Board did not audit all claims for services. Key Recommendations Approve all contractual agreements and ensure that approval is …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial … a district corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … books and records. Maintain accurate, complete and up-to-date accounting records. … Pocatello Fire District Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsRondout Valley Central School District – Financial Management (2015M-296)
… School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Carle Place Union Free School District – Payroll (2016M-69)
… audit was to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … fiscal year are $47.7 million. Key Finding Although the payroll clerk performs procedures to double check her own …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22State Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment Notification Reports (NBEN744, NBEN745 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … more cost-effective options, because Civil Service, citing Health Insurance Portability and Accountability Act (HIPAA) rules, …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Fairview Fire District – Audit Follow Up (2009M-211-F)
… miles and services 26,000 residents. The District’s budget for 2009 was approximately $11 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fChenango Valley Central School District – Capital Project Management (2016M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s management of an ongoing project … Key Recommendation There were no recommendations as a result of this audit. … Chenango Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mBurnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andLittle Falls City School District – Leave Accruals (2016M-64)
… through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64