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Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… disbursements for the period January 1, 2011, to November 15, 2012. Background The Town of Fremont is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town 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 general and … the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the proposed budget are reasonable. We compared the District’s … by $65,000 and $120,000, respectively. The District’s proposed budget complies with the property tax levy limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11LGAC - Mid-Year Update to the Approved Budget For Fiscal Year 2018-19
The annual budget report is to include the actual revenues and expenditures for the Corporation’s preceding fiscal year ended and estimated revenues and expendi
https://www.osc.ny.gov/files/debt/pdf/lgac-mid-year-update-2018-19.pdfVestal Central School District – Financial Condition (2014M-08)
Vestal Central School District Financial Condition 2014M08
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Buffalo City School District – Special Education and Grant Administration (2017M-73)
… for special education services and to review the grant administration procedures for the period July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and expenditures against … As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each … ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsOpinion 89-10
… Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for … 1, 2011, to September 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is governed by a Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals and … Hospice programs provide palliative care, including nursing, physician, and counseling services; home health …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredGreenport Union Free School District - Bank Reconciliations (2019M-161)
… in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations Ensure that bank …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Opinion 89-40
… defendant, unless the commissioner is a member of a fire company and, in that capacity, eligible for reimbursement … position of employer and employee ( Graphic Arts Mutual Insurance Company v Monello , 41 Misc 2d 943, 246 NYS2d 645; …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Newfield Central School District – Financial Condition (2013M-238)
… the positive variances between their budgets and actual results never necessitated the full use of the surplus … liabilities that were more than $1.3 million over the actual obligations for the same period. The adjustment of the … realistic budgets that are consistent with the District’s actual revenues and expenditures. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Village of Croton-on-Hudson – Payroll (2017M-200)
… actual hours worked. Consider adjusting the timesheet deadline so the payroll reflects actual hours worked. Develop …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Lansing Central School District – Financial Management (2015M-256)
… the statutory limit. Budgeted appropriations exceeded actual expenditures by an average of more than 4 percent per … more realistic budget appropriations based on prior actual results and anticipated operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Town of Owego – Financial Management (2015M-179)
… because they were not based on a historical trend of actual results. The Town accumulated almost $2.7 million in … revenue estimates that are based on a historical trend of actual results. Formally develop a plan to use the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Hortonville Fire District – Financial Reporting (2014M-188)
… does not provide the Board with budget versus actual revenue and expenditure reports. Key Recommendations … monthly financial reports which include budget versus actual revenue and expenditure activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Schenevus Central School District – Budgeting (2014M-123)
… did not adopt realistic budgets; actual expenditures were far less than budgeted. Unexpended surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… of District controls over the collection of retiree health insurance contributions for the period July 1, 2014 through … South Kortright Central School District Retiree Health Insurance Contributions 2016M148 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance