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Pine Valley Central School District - Financial Management (2019M-35)
… estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35XVII.2 Overview – XVII. Lapsing Appropriations
… lapse after close of business on June 30 or the first business day following if June 30 falls on a … lapse after close of business on September 15 or the first business day following if September 15 falls on a … lapse after close of business September 30 or the first business day following if September 30 falls on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… The treasurer did not solely receive and deposit all money as required and allowed a member to handle hall rental … which he inappropriately deposited and withdrew district money. The board did not ensure all goods and services were … received, accounted for and dispersed all district money. Border City Hose Company – Financial Oversight (Seneca …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… County) The clerk generally recorded, remitted and reported collections accurately and in a timely manner. … perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … and misleading, which resulted in a 58% decrease in real property taxes. The board also adopted a 2021 budget …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Waterloo Central School District - Financial Condition Management (2019M-137)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Selkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Town of Oneonta – Town Clerk (2021M-59)
… - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Mooers - Procurement (2020M-55)
… Town officials procured goods and services in accordance with Board policy and applicable statutory requirements. Key … contract totaling $61,766 was not procured in accordance with statutory requirements. Of the 15 purchase and public … percent) totaling $105,010 were not procured in accordance with the procurement policy. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Batavia – Water and Sewer Operations (2018M-12)
… Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Village of Oyster Bay Cove – Claims Audit (2022M-114)
… – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that … Determine if the Village of Oyster Bay Cove Village Board of Trustees Board ensured that claims …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Caribbean Heritage Month Celebration
… Caribbean American Heritage Month celebration in honor of the rich and diverse history and culture of the Caribbean, and recognize Caribbean Americans who … Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist …
https://www.osc.ny.gov/caribbean-heritage-month-2022Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsHighland Central School District – Non-Instructional Overtime (2021M-8)
… overtime payments could have been avoided or reduced. 10 employees were overpaid for 189.75 overtime hours totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Sea Breeze Fire District – Board Oversight (2018M-269)
… [ read complete report - pdf ] Audit Objective Determine whether the Sea …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court … unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. The Clerk used her discretion to forgive … or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure current …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Friendship – Justice Court Operations (2021M-15)
… reported fines and fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the … earnings: Net (decrease) In fair value of investments (272,522) Interest 2,460,871 $ … DEDUCTIONS: Benefits 2,453,047 3,800 Refunds of contributions 464,691 Administrative expenses …
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
… Private-Purpose Trusts Agency Funds ASSETS: Cash and cash equivalents $ 1,973 $ 1,250 … $ 44,889 Receivables: Interest and dividends 508,475 760 Other receivables … Accounts payable 1,234 Refunds payable and others 1,358 $ 228,050 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets