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2022 Annual Cash Basis Report on State Funds
… Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsVillage of Hewlett Neck – Financial Management (2022M-35)
… and expenditure trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total of $171,095 from 2017-18 through 2020-21. As a … year. Reduce surplus fund balance to a reasonable amount by using it to fund needed reserves and reducing the tax …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Stockport – Disbursements (2013M-216)
… County and has a population of 2,815. The Town is governed by an elected five-member Town Board comprising the Town … Key Finding The system of controls implemented by the Board generally operated effectively. We reviewed the … and all checks issued are listed on abstracts and approved by the Board. … Town of Stockport Disbursements 2013M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Village of Clinton – Financial Management (2014M-316)
… population of approximately 1,900. The Village is governed by an elected five-member Board of Trustees. Budgeted … the claims that have been audited and approved for payment by the Board, except where allowed by law. Require detailed monthly financial reports, segregate …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… to initiate corrective action. Appendix D includes our comment on an issue raised in HCIDA’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… report - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District … will take corrective action. … Determine whether the West Genesee Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-new2021 Annual Cash Basis Report on State Funds
… Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-fundsTown of Orange – Budget Review (B20-2-14)
… General and highway fund revenues are overestimated by $25,000 potentially. Highway fund appropriations are underestimated by at least $17,900. The general fund’s 2020 ending fund … Due to the continuous evolving circumstances caused by the pandemic, Town officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-142020 Annual Cash Basis Report on State Funds
… Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsOverview – Legacy Reporting
… not report withdrawn members or retirees who have returned to work under Section 211 or 212 of New York State Retirement … do not report contractors or consultants working for you. (To determine whether someone is an employee or a contractor/consultant, please refer to our Independent Contractor vs. Employee page .) Employers …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewEast Islip Union Free School District - Financial Condition Management (2020M-24)
… Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over … back, unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Dering Harbor – Board Oversight (2020M-29)
… for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five … The 2018-19 levy exceeded the calculated limit of $331,470 by $65,143. Key Recommendations Ensure tentative and adopted …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Canastota Central School District - Financial Condition Management (2019M-174)
… We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, … fund operations. The tax certiorari reserve was overfunded by $963,200 (615 percent) as of June 30, 2018. Encumbrances were overstated by a combined total of $264,000 from 2015-16 through 2017-18. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Clarendon – Justice Court Operations (2013M-362)
… of Clarendon is located in Orleans County and is governed by an elected Town Board, which comprises the Town Supervisor … attributable to Court operations. The Court was audited by the New York State Office of Court Administration, which … that at least $89,600 in Court funds were misappropriated by the former Court clerk. She was subsequently convicted and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-3622015 Annual Cash Basis Report on State Funds
… Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsUpper Jay Fire District – Board Oversight (2023M-24)
… Board with monthly budget status reports. The Board, as a whole, did not audit and approve claims for 57 check …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24