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IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… reporting and analytical purposes, and to enable State managers to monitor and track the type of revenues the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewWarsaw Central School District – Financial Management (2016M-278)
Warsaw Central School District Financial Management 2016M278
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… the Treasurer’s duties. The Department has not adopted a code of ethics. The Department does not adhere to the … adequately segregate duties and provide oversight. Adopt a code of ethics. Implement a purchase order system. Conduct …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mSherrill City School District – Reserve Funds (2017M-247)
… reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key … the reserves will be used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Le Roy Central School District – Payroll (2016M-412)
… Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Summitville Fire District – Financial Activities (2016M-395)
… is located in Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a … Review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Holland Central School District – Financial Management (2015M-58)
… The purpose of our audit was to review the District’s financial management for the period July 1, 2009 through … Holland Central School District Financial Management 2015M58 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146State Comptroller DiNapoli Releases Municipal Audits
… had operating deficits during the past five years, and the water fund had an operating deficit in 2019. In addition, … financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Locust Valley Water District – Budgeting (2013M-179)
… Background The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an elected … The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the Village of Lattingtown, …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Wellsville Central School District – Financial Management (2017M-159)
… in the annual budget for the planned use of fund balance are accurate and reasonable. Maintain unrestricted fund … District residents. Ensure that reserve fund balances are maintained at reasonable levels and used as budgeted, and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Port Jefferson Union Free School District – Information Technology (2014M-039)
… payments. Key Findings The Board has not established a computer use policy for employees to define appropriate user … an individual’s access rights to the District’s overall computer system. District management does not require any … Key Recommendations Adopt and implement a comprehensive computer policy for IT operations that includes guidelines …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mFranklinville Joint Fire District – Claims Processing (2017M-141)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Franklinville …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Washingtonville Central School District – Financial Condition (2017M-129)
… and New Windsor in Orange County. The District is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsHendrick Hudson Central School District – Financial Condition (2013M-241)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to June … is located in Westchester County and includes the Town of Cortlandt and part of the City of Peekskill. The District is … which comprises seven elected members. The District’s budgeted expenditures for the 2011-12 and 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial activity was properly recorded and reported and that District money was safeguarded for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430