Search

Town of Villenova – Purchasing (2014M-52)

… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52

Justice Court Fund - Town and Village Court Revenue Report Data Description

… monthly reports submitted by town and village justices Justice Court Fund system processing of monthly justice reports … Complex set of State Statutes Uniform Justice Court Act §2021 Local laws … Data description of the town …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-description

Village of Greenwich - Cash Management (2019M-230)

… higher available interest rates, interest earnings could have been increased by approximately $42,200 during the audit … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230

Town of Hadley – Claims Auditing (2015M-198)

… June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198

Elmira Heights Central School District - Nonresident Tuition (2019M-120)

… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120

Greenport Union Free School District - Bank Reconciliations (2019M-161)

… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161

True North Rochester Preparatory Charter School - Information Technology (2019M-148)

… School officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technology

Schroon Lake Central School District - Claims Auditing (2019M-97)

… Claims totaling $172,760 for 35 check disbursements and 50 non-check disbursements made during the audit period were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97

Taconic Hills Central School District – Financial Management (2019M-155)

… the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit. … Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund balance that will be used to fund operations. Reduce the amount of surplus fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155

Moravia Central School District - Fuel Inventory (2019M-183)

… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183

Town of Bovina - Records and Reports (2019M-200)

… documents (AUDs), which are the annual financial reports, have not been filed for the fiscal years ending December 31, …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200

II.4.B Basis of Accounting – II. New York State Financial Accounting

… accrual and accrual. Financial statements prepared in accordance with generally accepted accounting principles …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions

… the table below as a Microsoft Excel file . Reporting Class SFS Account Description Federal Receipts 36101 Direct …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts

State Agencies Bulletin No. 159

… and Casualty insurance Affected Employees Employees in Bargaining Unit 01 represented by the New York State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01

Oneida Housing Authority – Tenant Rents (2014M-306)

… for rent. The operating budget for the 2014-15 fiscal year totals approximately $1.5 million. Key Finding The …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306

Enterprise Charter School – Enrollment and Billing (2014M-378)

… does not periodically verify student residency information on file or require that a new proof of residence be submitted …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… employees that received a retirement incentive should not have been paid $2,000 because they retired prior to the end … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

State Agencies Bulletin No. 251

… Date(s) Administration checks dated April 25, 2001 and Institution checks dated May 3, 2001 OSC Actions OSC will … eliminated. Also for Grade 38 employees only, a maximum calendar year deduction amount of $900.00 has been … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain an automatic dues …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increase