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Gates-Chili Central School District - Financial Management (2019M-53)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings District officials circumvented the statutory limit on surplus fund balance by making more than $12 million in unbudgeted … $827,000 and not using $5.3 million in appropriated fund balance as a funding source. The tax certiorari and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… whether these vehicles are a cost-effective use of public funds. Enforce the use of the vehicle use log by ensuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Andover – Audit of Claims (2013M-388)
… the names of the claimants, the amounts allowed and the funds and appropriation accounts to be charged. Enter in the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Operational Advisory No. 28
… agencies should verify that the following is in place: SFS funds should have sufficient cash balance to make any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeII.4 Overview – II. New York State Financial Accounting
… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Middlebury – Tax Collection Remittance (P1-24-25)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The Board did not audit the Tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Castile – Tax Collection Remittance (P1-24-23)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Emerging Manager Program
… Fund (the Fund) invests with emerging managers directly, or with the assistance of managers of managers or program partners, in separately managed accounts or commingled funds. Program partners assist in the timely …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerJustice Court Fund
… Town and village justice courts in New York State are required to report their disposition information to the … your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application Resources Other …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundOneida County – Court and Trust (2023-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oneida-county-court-and-trust-2023-CT-3.pdfHerkimer County Court and Trust Report (2023-CT-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/herkimer-county-court-and-trust-2023-CT-2.pdfPutnam County – Court and Trust (2024-C&T-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/putnam-county-2024-CT-2.pdfLewis County – Court and Trust (2024-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdfLivingston County Court and Trust (2022-C&T-4)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livingston-county-2022-ct-4.pdfSchoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfOpinion 88-19
… within the town for a landfill. You inquire whether town funds can be expended for this purpose. If town funds can be so expended, you inquire whether the town can … town board reasonably determines it to be advisable, town funds may be expended for the purpose of inquiring into the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19How the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these … what an employer’s contribution would be using the graded rate. NYSLRS compares the employer’s normal annual contribution to the graded contribution to determine if the employer is eligible to amortize or required …
https://www.osc.ny.gov/retirement/employers/csp/how-program-works