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Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/monroe-woodbury-2019-197.pdfTown of Pharsalia – Board Oversight (2018M-59)
… which allowed the former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed … on charges of Grand Larceny in the second degree, Scheme to Defraud, Defrauding the Government, Corrupting the … and Public Corruption. In June 2021, he pled guilty to Grand Larceny in the Second Degree, as a crime of Public …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… (LIRR) used the American Recovery and Reinvestment Act funds efficiently and for authorized purposes and whether the funds were properly monitored to prevent fraud, waste and … of transparency and accountability in the spending of its funds on these projects. Key Findings In certain instances, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsXV.13 Federal Funds – Payments – XV. End of Year
… the State to be reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal … the State to be reimbursed for payments made from federal funds by the end of the fiscal year vouchers and journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… objectives in accordance with New York State law. Fund is required on all transactions. Fund is a balancing ChartField, … Fund codes published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingIX.9.B Transfers to Other Funds – IX. Federal Grants
… reporting requirements, statutory transfers from federal funds will be recorded in the federal grant fund as an … reporting requirements statutory transfers from federal funds will be recorded in the federal grant fund as an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… funds allowed the former Central Treasurer (Treasurer) to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and missing money. $6,982 is … with our findings and recommendations and indicated they have initiated or planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations … Key Findings The Board did not develop and implement internal controls over cash disbursement and receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Sherrill City School District – Reserve Funds (2017M-247)
… determine whether the Board properly established reserve funds and maintained them at reasonable levels for the period … The Board has not adopted policies for any of its reserve funds other than its health insurance reserve. The tax …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Medina Central School District – Reserve Funds (2014M-155)
… purpose of our audit was to examine the District’s reserve funds and selected financial management practices for the … approximately $33.8 million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Fillmore Central School District – Reserve Funds (2016M-386)
… balance or to other reserves. Use debt reserve money to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the … balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time expenditures. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… operations, and the public did not have an opportunity to exercise its rights as provided in General Municipal Law. … agreed with our recommendations and indicated they planned to initiate corrective action. … audit Fort Hunter fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfPercentage of Fund's Total Investments - March 2014
Infographic of Fund's investments by asset class as of March 31, 2014.
https://www.osc.ny.gov/files/press/pdf/first-quarter-results-march-2014.pdfFederal Funds to New York City: Medicaid
Medicaid (Assistance Listing Number 93.778) is a health insurance entitlement program for low-income adults and children. Each state administers its own Medicaid program within federal guidelines, and it is jointly funded by the federal and state governments.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-medicaid.pdfManagement of Selected Special Revenue Funds
… is effectively managing selected special revenue funds to ensure the funds are spent timely and for their intended purposes. Our … the Department administers over 90 special revenue funds, which are supported by specific sources of …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfFort Hunter Fire District – Capital Reserve Funds (2022M-202)
audit, Fort Hunter, fire district, capital reserve funds
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fort-hunter-fire-district-2022-202.pdf