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Allocation and Budgetary Controls Over Unrestricted Funds
… Purpose To determine if the Research Foundation for the State … operations and statewide initiatives; adequate procedures to allocate unrestricted funds to SUNY campuses and System …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsConservation Fund – Sources and Uses of Funds
… Fund totaled about $47 million. As of March 31, 2013, the balance in the Fund was $90.7 million. Key Findings Fund … consistent with applicable State law and regulations. The balance in the Fund has increased to over $90 million since …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsIX.9 Administrative Recoveries - Transfers to Other Funds – IX. Federal Grants
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9-administrative-recoveries-transfers-other-fundsXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Social Security Contribution Fund 60300-60369 NYS Employee Payroll Withholding Fund 60400-60402 Employees Dental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrOversight of Smart Schools Bond Act Funds
… (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have … Plans, we identified risks with how it reimburses claims submitted in connection with approved Plans. …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ budgets, which was not used. We determined that three of the District’s six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. … auditor who provides training on extra-classroom activity funds to other school districts; however, this training has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of … expenditures. Use financial reports to monitor the Village’s operations. Develop a plan to repay outstanding interfund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… period July 1, 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County … appropriate accounting records for all receipts. … Salem Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomCambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… effective internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, … District Internal Controls Over ExtraClassroom Activity Funds 2014M63 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… one school with approximately 610 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdfMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
audit, school, middle country, extra-classroom activity
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/middle-country-central-school-district-2022-160.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdfBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and disbursed.
https://www.osc.ny.gov/files/local-government/audits/pdf/bethpage-2019-213.pdf