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Cincinnatus Central School District – Procurement (2021M-111)
… sought competition to procure goods and services not subject to competitive bidding requirements. Key Findings … always seek competition to procure goods and services not subject to competitive bidding requirements. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111IX.7.K Record Retention – IX. Federal Grants
… be directed to the OSC BSAO, Federal Payment Management Team, at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionTown of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Minerva Central School District – Financial Condition Management (2020M-60)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District … condition. District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Groveland – Fiscal Oversight (2014M-285)
… 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Bolivar-Richburg Central School District - Financial Management (2019M-17)
… limit by approximately $626,000. The reserve fund plan is inadequate and certain reserve balances were excessive and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … a comprehensive written reserve policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period … total amount of claims approved by the Board for payment was included in the Board minutes. We found that the amounts … claims to the Board for audit approval. All claims, except where exempted by statute, should be presented to the Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overTown of Vestal – Capital Acquisitions (2013M-78)
… Purpose of Audit The purpose of our audit was to review the Town’s planning … The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an elected five-member Town Board comprising the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… that the Treasurer and Financial Secretary performed bank reconciliations for Company accounts. Key … the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles … Guide to Financial Operations REV. 01/01/2017 … New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Castile – Tax Collection Remittance (P1-24-23)
… Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did … in April. The Town Board (Board) did not audit the Clerk’s records as required and, as a result, did not know that the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… complete report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … the timeframes established by Town Law Section 35.As a result, funds were not provided to finance Town and County …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Operational Advisory No. 28
… agencies should verify that the following is in place: SFS funds should have sufficient cash balance to make any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeFederal Receipts – Federal Funding and New York
… of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 percent of … Plan, the State is expected to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 – 2025 Federal Receipts as Share of All Receipts, SFYs 2005 – …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsJustice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in … State Unified Court System Town and Village Courts Website Search the Revenue Report by County and Year Town and Village Court Revenue Report Data …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundEmerging Manager Program
… individual inquiries, please contact the Emerging Manager Team at [email protected] . … The Emerging Manager …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerIntroduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from … Spending by Major Funding Streams and Functions New York State Employees and Federal Funding Federal Support … Educational Agencies Section 8 Housing Choice Vouchers National School Lunch, Breakfast Programs Community …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introduction