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Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, … Town of Mount Morris Justice Court 2012M129 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli announced …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Nassau Board of Cooperative Educational Services (BOCES) – Network User … user accounts. As a result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Overview – Special 20- and 25-Year Plans
… Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional … 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, which is optional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewVillage of Margaretville - Fiscal Management (2018M-78)
… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information … The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130More About This Retirement Plan – Police and Fire Plan
… These benefits are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law … York State Legislature. PFRS members employed by the City of Yonkers who joined July 1, 2009 through January 8, 2010 … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices … two cities, and covers approximately 802 square miles. As of November 2013, the County had approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an … through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in … Science Academies of New York Charter Schools Purchase versus Lease of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsErie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … years and 377 accounts that have never been used. Five of 10 tested employees visited social media, shopping …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of … and enforced. Customers were not billed in accordance with the Board-established rates, resulting in customers …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and … 1, 2015 through December 22, 2016. Background The Town of Ithaca is located in Tompkins County and has a population … Town of Ithaca Information Technology 2017M52 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Southampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Camden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben … Village of Cohocton Cash Receipts 2015M63 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Brighton Central School District – IT Asset Management (S9-22-6)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure … audit school phoenix IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Town of Greenville – Tax Collector (2020M-81)
… Collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Key Recommendations Remit amounts …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81