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Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… the general fund and did not properly monitor and control actual activity against those estimates. The Board has … with revenue estimates that were based on the prior year’s actual revenue earned and real property taxes to fully … Continue to develop budget estimates based on known and actual needs and resources. Monitor actual expenditures, …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Opinion 93-31
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … (travel expenses - of governing board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-31LGAC - Proposed Annual Budget for FY 2018-19
Annual budget report includes actual revenues and expenditures for the preceding fiscal year and estimated revenues and expenditures for next four fiscal years.
https://www.osc.ny.gov/files/debt/pdf/lgac-budget-multi-year-plan-2018-19.pdfLGAC - Proposed Annual Budget for FY 2019-20
Annual budget report includes actual revenues and expenditures for the preceding fiscal year and estimated revenues and expenditures for next four fiscal years.
https://www.osc.ny.gov/files/debt/pdf/lgac-budget-multi-year-plan-2019-20.pdfTown 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-225Chenango Valley Central School District – Budget Review (B4-13-11)
… revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are … to liquidate the accumulated deficit in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsTown of Benson – Financial Condition (2013M-77)
… Key Finding The Board is not able to routinely monitor actual revenues and expenditures against budgeted estimates … financial reports necessary for the Board to compare actual revenues and expenditures to the budgeted amounts on a … and the Board should use these reports to compare actual operating results to budgeted amounts. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Vestal 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)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationLGAC - 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.pdfGreenport Union Free School District - Bank Reconciliations (2019M-161)
… balances. Perform bank reconciliations within 30 days and post correcting journal entries each month. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… which comprises five elected members, including the Town Supervisor. The town-wide general fund budget was $42,383,100 … services. Additionally, the Town improperly included the salaries of the Supervisor and Town Clerk and included certain administrative charges – such as payroll, Justice Court, and municipal garage – in allocations …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Opinion 89-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… on behalf of dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the period … nursing, physician, and counseling services; home health aides; physical and occupational therapy; medical … serve people who require nursing home or long-term home health care. When a Medicaid recipient is enrolled in a MLTC …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredNewfield 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-238Opinion 89-40
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … because the commissioner was subpoenaed to testify in a case in which the fire district was the defendant, unless the … because the commissioner was subpoenaed to testify in court in a case in which the fire district was the defendant. …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Village of Croton-on-Hudson – Payroll (2017M-200)
… worked. Consider adjusting the timesheet deadline so the payroll reflects actual hours worked. Develop more accurate … of non-emergency overtime. … Village of CrotononHudson Payroll 2017M200 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Town 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-179Lansing Central School District – Financial Management (2015M-256)
… July 1, 2014 through September 9, 2015. Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … based on prior actual results and anticipated operations … Lansing Central School District Financial Management 2015M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256