Search
Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionSalamanca City School District – Financial Management and Payroll (2017M-138)
… $29.6 million. Key Findings Unrestricted fund balance was 62 percent of 2016-17 budgeted appropriations and … function. Key Recommendations Maintain unrestricted fund balance within the statutory limit. Review all reserves at … excess funds should be transferred to unrestricted fund balance (where allowed by law) or to other reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… However, the District has not formally established reserve funds. Key Recommendations Develop accurate budgets that … that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBallston Area Recreation Commission – Board Oversight (2015M-269)
… examine oversight of the Commission’s financial operations for the period January 1, 2012 through April 30, 2015. … deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s … August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mXI.12.D Closing Contracts – XI. Procurement and Contract Management
… to OSC prior approval. A contract is eligible to be closed if it meets all the following criteria: A minimum of … will be freed up upon contract closure. Once OSC has closed a contract, the contract header status on SFS will be “Closed.” No further transactions can be processed against a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTown of Guilford – Budgeting (2023M-144)
… general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … agreed with our recommendations and indicated they will take corrective action. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background The Port Chester-Rye … Discontinue the practice of adopting budgets that levy taxes to pay for costs that could reasonably be paid for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Investment Advisory Committee
… Advisory Committee also periodically reviews the strategic plan of each Common Retirement Fund asset class, … Breakley Chief Strategic Development Officer Blue Meridian Partners Philippe Brugere-Trelat Former Executive Vice … CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeOversight of the Farm-to-School Program
… (e.g., fruit and vegetable slicers) and storage (e.g., commercial refrigerators). Key Findings We found the …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… . Regulations 31 CFR Part 205 can be accessed at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaCity of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to … revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are … sources of revenue and expenditure categories in the preliminary budget are not reasonable and, at current rates, …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Town of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfAC2686 - Report of Abandoned Property
A detailed list of the funds that you’re transferring. Complete each field with accurate data, which increases the likelihood of locating each claimant’s prope
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2686.pdfDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 was … herself extra paychecks because no one else was checking the books,” DiNapoli said. “The ultimate safety net for all … and balances. I thank Steuben County District Attorney Brooks Baker and the Steuben County Sheriff’s Office for …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-funds