Search
2023 Annual Cash Basis Report on State Funds
2023 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2023.pdf2022 Annual Cash Basis Report on State Funds
2022 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2022.pdfSherrill City School District – Reserve Funds (2017M-247)
Sherrill City School District – Reserve Funds (2017M-247)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-sherrill.pdf2021 Annual Cash Basis Report on State Funds
2021 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2021.pdfPutnam County – Court and Trust Funds (2017M-221)
Putnam County – Court and Trust Funds (2017M-221)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-candt-2017-putnam-county.pdfOrange County – Court and Trust Funds (2017M-225)
Orange County – Court and Trust Funds (2017M-225)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-candt-2017-orange-county.pdfSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in accordance … Key Findings Corporation officials did not award all funds from the Program in accordance with established guidelines and did …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… report prepared by the Treasurer did not always include all payments made from Department accounts. Key … Audit and approve claims prior to payment and ensure that all disbursements are supported by vouchers. Review bank … complete and up-to-date accounting records that document all cash receipt and disbursement transactions. … Oakfield …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. … … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308City of Corning – Foreign Fire Insurance Funds (2017M-143)
… During our audit period, the City received one FFI premium payment in the amount of $26,326 and expended $34,822 in FFI …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Disbursements totaling $6,976 were not authorized by a student treasurer and District officials were unable to … prevents officials from confirming it. Four of the 10 student ledgers we reviewed were not in agreement with the … documentation. Ensure each club maintains an accurate student ledger. … Peru Central School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Pelham Union Free School District – Reserve Funds (2015M-366)
… year totaled approximately $67 million. Key Finding The retirement contribution reserve fund balance increased by more than $2.2 million from fiscal … Key Recommendation Ensure that the excess funds in the retirement contribution reserve account are used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Nyack Union Free School District – Reserve Funds (2014M-185)
… review reserve fund balances and determine if reserves are funded at appropriate levels and in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Mount Markham Central School District – Reserve Funds (2016M-73)
… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … The Board did not maintain some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Ardsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Bemus Point Central School District – Reserve Funds (2014M-281)
… of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. Background The Bemus Point Central School District is located in the Towns of Ellery, Ellicott …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… misappropriated approximately $115,891 of Village funds, made questionable purchases totaling $1,405 and … The Clerk-Treasurer was responsible for receiving funds and making bank deposits, preparing and signing Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Corporate Governance
… companies with sound, sustainable and profitable long-term strategies. Companies are increasingly recognizing that … decision-making and a competitive edge in an evolving global marketplace. Recent Highlights: DiNapoli Reaffirms … with executive compensation and workforce practices. Hertz Global Holdings, Inc. 5/21/2025 Against Executive …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceManagement of General School Funds (Follow-Up)
… have not been implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-follow