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Town of Nanticoke – Financial Condition Management (2017M-186)
Town of Nanticoke Financial Condition Management 2017M186
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Plattekill Library – Budgeting Practices (2017M-95)
… on all information available at the time. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Total Spending – 2022 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andTotal Spending – 2023 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingIX.8 Overview – IX. Federal Grants
… agency return such refunds directly to the U.S. Treasury or the federal cognizant agency without first recording the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewTown of Genesee – Disbursements (2016M-433)
… Town of Genesee is located in Allegany County and has a population of approximately 1,700. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Oxford – Financial Management (2016M-420)
… our audit was to examine the Town's financial operations for the period January 1, 2015 through August 22, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… instructions outlined in Section 8.G - Payment Methods of this Chapter. Upon acceptance at the foreign banking …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Take appropriate action to recover the missing funds. Develop written policies and establish procedures over …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Wellsville – Budgeting (2021M-112)
… practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers … budgets that more appropriately levy real property taxes for each general and highway fund. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Total Spending – 2021 Financial Condition Report
… increased $13.6 billion (7.9 percent) to $187 billion in 2021. Since 2017, the growth in State spending (18.8 … $30.2 billion since 2017, including $9.4 billion in 2021. In 2021, State spending was $9,649 per person. Spending on …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Waterloo Central School District - Financial Condition Management (2019M-137)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six reserves with … overfunded or unnecessary. Key Recommendations The Board and District officials should: Provide transparency by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145