Search

Greene Central School District – Financial Condition (2016M-17)

… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. … in Cortland County. The District, which operates four schools with approximately 1,070 students, is governed by an … reserves to be used, how they would be funded and when they would be used. The District’s reserve for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Starpoint Central School District – Financial Condition (2015M-266)

… in annual budgets. Use the excess amounts in reserve funds in a manner that benefits the taxpayers and in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266

Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)

… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financial

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $11 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

Seaford Union Free School District – Extra-Classroom Activities (2016M-291)

… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291

Piseco Common School District – Authorized Investments (2023M-172)

… conditions to place unauthorized investments in authorized accounts. Consider all four objectives of a comprehensive … investment program - legality, safety, liquidity and yield - when investing available funds. Review the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

Town of Dix – Supervisor’s Control of Cash (2022M-57)

… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57

Village of Victor – Financial Management (2015M-166)

… of our audit was to evaluate the Village’s financial management practices for the period June 1, 2013 through July … Village of Victor Financial Management 2015M166 …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166

Long Lake Central School District – Capital Project (2021M-183)

… of when the project is complete. District officials agreed with our findings. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers

IX.2.A Acronyms – IX. Federal Grants

… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or CFDA) ASAP Automated … Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance Listing Number or ALN) CFR Code of Federal Regulations CMIA Cash Management Improvement Act …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronyms

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Town of Tuxedo – Financial Operations (2014M-284)

… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $9.5 million for all funds, including special districts. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, sewer and telephone services. 10 In addition, the governing …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

Town of Saugerties – Justice Court Operations (2015M-47)

… and accountability analyses. Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash receipts were deposited … reconciles with liabilities. Perform an analysis of all bail liabilities and adjust Court records to ensure that the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216