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X.7 Overview – X. Guide to Vendor/Customer Management
… is an entity providing or owing monies to the State or one of its Business Units. Business Units use Customers in the … stored in the New York State Customer File, which consists of Centralized Corporate Customers and Local Customers . The use of the Customer File facilitates statewide reporting of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) under contract M050231 were for … Local Development Corporation of Laurelton Rosedale and Springfield Gardens LDC …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcAccounts Payable Advisory No. 66
… Subject : Updated Reporting Process for the Theft, Loss or Misuse of State Assets Reference : Guide to Financial … Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable the … must inform OSC of any suspected and/or existing theft, loss, misuse or inappropriate action involving State funds, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… and financial and operational affairs. The Board-appointed Chief Executive Officer (CEO) and Chief Financial Officer (CFO) are …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fTown of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Milford Central School District – Fund Balance Management (2022M-94)
… to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Town of North Greenbush – Town Clerk (2017M-132)
… - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Bolton Central School District - Fund Balance Management (2018M-249)
… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Hoosic Valley Central School District - Financial Management (2018M-238)
… The District’s recalculated unrestricted fund balance ranged between 8.7 and 11.1 percent of ensuing years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of Tyre - Long-Term Planning (2019M-61)
… which appropriately address the Town’s operational and capital needs and funding sources. Key Findings The Board did not develop: Comprehensive multiyear financial or capital plans. A reserve plan which details justifications … Develop and adopt comprehensive multiyear financial and capital plans for a three- to five-year period. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Moriah - Leave Accruals (2019M-168)
… overpayments and take appropriate action to recover those funds. Ensure the errors in the leave accrual records, as …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Glens Falls City School District - Financial Management (2019M-12)
… and capital plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Watkins Glen Central School District - Financial Management (2019M-57)
… in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the … instead of $1.4 million in planned deficits. Certain reserve balances were excessive or not needed. Of $3.7 … that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Determine whether District officials effectively managed the District’s financial condition. Determine whether the central and student treasurers properly accounted for … and 11 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Student treasurers did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementVillage of Arkport – Water Fund Financial Operations (2020M-45)
… complete report - pdf ] Audit Objective Determine whether the Village Board effectively managed the water service's financial operations. Key Findings … Determine whether the Village Board effectively managed the water services financial operations …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45City of North Tonawanda - Financial Condition (2020M-90)
… report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were structurally … to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced … Determine whether the Mayor and City Council adopted realistic budgets that were …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… [ read complete report - pdf] Audit Objective Determine whether the Town … books and records after we started the audit on January 7, 2020. Did not make deposits and maintain accounting records …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The … $782,100. Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based … and capital plans. Ensure that officials and employees are familiar with and follow the requirements General Municipal …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222