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Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… [ read complete report - pdf ] Audit Objective Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-1852020 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsAlexandria Central School District – Financial Condition Management (2020M-109)
… appropriations from 2016-17 through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent and the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Locke – Financial Condition (2020M-111)
… were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … maintained in the financial accounting software. No budget-to-actual reports were prepared to monitor the District’s …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Port Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Silver Creek Central School District – Financial Condition (2015M-321)
… School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Falls and Warren in Herkimer County, the Town of Minden in Montgomery County and the Town of Springfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionWhitesville Central School District – Financial Management (2016M-313)
… 1, 2012 through April 8, 2016. Background The Whitesville Central School District is located in the Towns of … and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Penfield Central School District – Financial Management (2015M-162)
… period July 1, 2011 through May 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Elmira City School District – Financial Condition (2014M-348)
… July 1, 2011 through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… the use of $2 million from the retirement contribution reserve fund; however, estimated retirement costs are … District expenditures is not an appropriate use of the reserve. After the District’s planned use of $500,000 in fund … amounts with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Town of Harpersfield – Claims Auditing (2024M-71)
… that: The Board did not properly audit individual claim packets and supporting documentation (e.g., invoices …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-712024 Annual Cash Basis Report on State Funds
… Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local Assistance …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local Assistance …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsOpinion 92-56
… of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms and conditions … payment of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, … fee as an allowance for use of his or her automobile on official business as part of the terms and conditions of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 95-8
… Powers and Duties (custody of forfeiture moneys) DISTRICT ATTORNEY -- Powers and Duties (remittance of forfeiture … distributable to and held in the custody of the district attorney as the "claiming authority" and police department as … fund of the state where the claiming authority is the attorney general or the political subdivision of which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Village of Bemus Point – Clerk-Treasurer (2022M-38)
… official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor … and interest of $18,100. Provide written financial reports to the Board or file annual financial reports (AUDs) with the …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… no depreciation Infrastructure 20-75 years A renovation is a project performed on an already existing component while an improvement is the addition of a new component where one did not … expired It extends the useful life of the component being renovated The original component being renovated will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assets