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Economic and Demographic Trends – 2023 Financial Condition Report
… from 7 percent in 2021 to 4.3 percent in 2022. The leisure and hospitality sector realized the largest job gains in … 2019 employment levels. New York Ranked 45th Nationwide for Personal Income Growth in 2022 Personal income in 2022 … by the U.S. Bureau of Economic Analysis. New York State’s real GDP increased by 3.2 percent, compared to 2.1 percent …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… Objective Determine whether Randolph Academy Union Free School District (District) officials maintained complete and … District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… of our audit was to evaluate the Board’s management of the District’s financial condition for the period July 1, 2012 through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementPrattsburgh Central School District – Financial Management (2020M-108)
Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/prattsburgh-2020-108.pdfHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
Determine whether Hunter-Tannersville Central School District (District) officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hunter-tannersville-central-school-district-2022-125.pdfGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… of Audit The purpose of our audit was to determine if the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. Background The Gilboa-Conesville Central School District is located in five towns in Schoharie County, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesAm I Required to Have an Audit?
… It depends. Some local government entities such as school districts, industrial development agencies, fire … and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to … they audit, either members of private certified public accounting firms or organizationally independent government …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation, and the process for developing and monitoring its annual budget for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Town of Athens - Town Clerk/Tax Collector (2018M-41)
… Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and … and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Mexico – Financial … more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … next year’s budget. Dolgeville Central School District – Fuel Monitoring (Fulton County) District officials …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Northern Adirondack Central School District – Financial Condition (2020M-51)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Kings Park Central School District - Procurement of Professional Services (2020M-22)
… report - pdf] Audit Objective Determine whether the Board and District officials adhered to the law and District policy … District officials did not periodically seek competition for services from five professional service providers who …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesSt. Regis Falls Central School District – Fund Balance (2016M-141)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Accounting and Reporting Update Focusing on GASB Statements 84 & 87
Print out presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/gasb-84-and-87-03-18-20.pdfTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223South Seneca Central School District – Online Banking (2021M-164)
Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-seneca-2021-164.pdfTown of Westfield - Real Property Acquisition (2019M-119)
Determine whether Town officials properly acquired real property for a Town purpose.
https://www.osc.ny.gov/files/local-government/audits/pdf/westfield-2019-119.pdfEast Aurora Union Free School District - Procurement (2023M-125)
… Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and services in … Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsClarence Central School District – Financial Condition Management (2022M-46)
… Audit Objective Determine whether the Clarence Central School District’s (District) Board of Education (Board) and District … year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46