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Worcester Central School District - Fund Balance Management (2022M-75)
… complete report - pdf] Audit Objective Determine whether the Worcester Central School District (District) Board of … officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. The Board annually overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 … and external investment pools are required to be presented in the notes to the financial statements if separate GAAP …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
… if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December 2, 2016. … Trustees. General and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled $410,464. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24CUNY Bulletin No. CU-326
… of New York Office of Labor Relations will be reflected in the paycheck of February 14, 2008 for Aetna HMO and Aetna … of New York Office of Labor Relations was not received in advance to implement the reduced health insurance rate for … 2008. The adjustment is the amount that was over-deducted in the January 17, 2008 paycheck minus the new rate that is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-326-health-insurance-rate-adjustment-aetna-hmo-and-aetna-qposGreene Central School District – Financial Condition (2016M-17)
… Background The Greene Central School District is located in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango County; the Towns of Barker and Triangle in … and transfer excess fund balance, where allowed by law, or use the reserve funds for their designated purposes … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Edmeston Central School District - Fund Balance (2020M-1)
… 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $1.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Malverne Union Free School District – Fund Balance (2016M-120)
… of our audit was to examine the District’s fund balance for the period July 1, 2014 through March 1, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $53.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Village of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Extra-Classroom Activity (2015-MR-5)
… complete report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene … Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly accounted for … sales and donations. Students raise and spend these funds to promote the general welfare, education and morale of all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5New Hyde Park Fire District - Payroll (2018M-165)
… 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… (resident districts) $84,689 for State aid attributable to students receiving special education services from 2022-23 … State aid, did not always maintain necessary documentation to support calculations of the amounts billed or ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Marathon Central School District – Fund Balances (2017M-280)
… of our audit was to determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background The Marathon Central School District serves seven towns in Cortland County, two …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Greater Amsterdam School District – Financial Condition (2016M-110)
… The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated … The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. … all phases of the payroll process. The Treasurer did not control her electronic signature. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… habitat and management of soil erosion. The District is governed by a five-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andTown of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … wire transfers and electronic payments. The Board did not conduct an annual audit of the Supervisor's records. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Randolph Central School District – Financial Management (2014M-20)
… Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Union-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Alden Central School District – Financial Management (2016M-372)
… is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming County. The District, … with applicable statutory provisions in a manner that benefits residents. … Alden Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372