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Granville Central School District – Fund Balance (2016M-114)
… $26.7 million. Key Finding The District’s unrestricted fund balance exceeded the statutory limit by more than $4 million … with statutory limits and the District’s fund balance policy and reduce the excess amount in a manner than benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Lewiston-Porter Central School District – Financial Condition (2014M-202)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 6, 2014. Background … with approximately 2,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $41 million. … depleted. The District realized negative budget variances for revenues from fiscal years ending 2011 through 2013 and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202XI.11.E Retainage – XI. Procurement and Contract Management
… at Chapter XII, Section 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide … System (SFS) is that there is no retainage remaining on any purchase order associated to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged to establish …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageCharlotte Valley Central School District - Budget Review (B4-15-6)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Plattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund … 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-137Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14CUNY Bulletin No. CU-391
… Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 116XX, 117XX, … Control-D report NPAY771 (Time Entry Payment Report) will list all employees for whom the Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesTown of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsSaratoga Springs City School District – Fund Balance (2016M-99)
… fund balance for the period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Bellmore Union Free School District – Financial Condition (2016M-276)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… decades of dedicated service to Long Island, to New York state and to our country. … New York and Long Island will …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyValley Stream Union Free School District #30 – Purchasing (2016M-171)
… 1, 2014 through December 31, 2015. Background The Valley Stream Union Free School District #30 is located in the Town … no recommendations as a result of this audit. … Valley Stream Union Free School District 30 Purchasing 2016M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Half Hollow Hills Central School District – Procurement (2016M-239)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $241 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239