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Moriah Central School District - Cash Management (2019M-65)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … rates, revenue would have increased by $61,162 during the audit period. Key Recommendations Prepare monthly cash … idle funds are invested in a manner, within legal limits, to maximize interest earnings. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65CUNY Bulletin No. CU-583
… SB, SE, SL, SM, SP, SU, SV, SW, SX, and SZ Effective Date(s) Paychecks dated March 16, 2017 OSC Actions OSC will … SECURITY SPECIALIST $31.68 $34.89 SP 9712202 SUPERVISOR STOCK WORKER I $25.08 $27.62 SU 9712200 STOCK WORKER I $20.48 $22.55 SV 9704842 CAMPUS SECURITY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andWeedsport Central School District – Procurement and Claims Audit (2021M-199)
… supporting documentation and were properly audited before payment. Key Findings District officials did not … supporting documentation and were not properly audited before they were paid. District officials did not seek … have adequate supporting documentation and are audited before payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Forms and Templates
… Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesForks Fire District #3 - Financial Planning (2018M-20)
… [read complete report - pdf] Audit Objective Determine if the Board properly manages fund balance. Key Findings The Board did not adopt financial plans for the maintenance … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107Poland Central School District – Procurement (2015M-355)
… District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Valley 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 … 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-171Hicksville Union Free School District – Purchasing (2016M-34)
… Free School District is located in the Town of Oyster Bay, Nassau County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that sales …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityPoughkeepsie City School District – Information Technology (2019M-166)
… security awareness training. Ensure that all IT services are provided based on a formal service level agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Beekmantown Central School District – Payroll (2017M-26)
… Purpose of Audit The purpose of our audit was to determine whether the District accurately paid employees' salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2010 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Hudson City School District – Audit Follow-Up (2010M-142-F)
… 31, 2013, in implementing our recommendations in the audit report released in September 2010. Background The Hudson City … in implementing the recommendations made in our audit report. Of the three audit recommendations, only one … By not implementing the recommendations in the report, the District is forgoing potential revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fVillage of Fultonville – Claims Auditing (2015M-106)
Village of Fultonville Claims Auditing 2015M106
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fTown 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 January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the Treasurer properly accounted for …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Half Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 … Examples from GASB Statement 34 Sample City Statement of Net Assets Proprietary …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34