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VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and Workflow Reporting Obligation and Accounting Dates Transaction Documentation Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2014-15 school year, Lifeline served about 52 students. The New York … also shares space and staff with a DoE District 75 program that serves school-age special education students. Key … in excess staffing costs. The excess costs resulted from Lifeline exceeding the approved staff-to-student ratios …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately … The Board did not provide oversight of water and sewer account adjustments. The Board has not established … and approve all adjustments made to customers’ water and sewer accounts and ensure that they are adequately …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Port Jervis City School District – Financial Condition (2022M-152)
Determine whether the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-jervis-city-school-district-2022-152.pdfHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
Determine whether Haverstraw-Stony Point Central School District (District) officials established adequate internal controls over user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/haverstraw-stony-point-2021-108.pdfNecomb Central School District - Claims Audit (2023M-159)
Determine whether Newcomb Central School District (District) claims were properly audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/newcomb-central-school-district-2023-159.pdfPiseco Common School District – Authorized Investments (2023M-172)
Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/piseco-common-school-district-2023-172.pdfBradford Central School District – Claims Auditor (2022M-157)
Determine whether the Bradford Central School District (District) claims auditor performed a proper claims audit.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/bradford-central-school-district-2022-157.pdfYork Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District (District) officials ensured network access controls were adequate.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/york-central-school-district-2022-93.pdfArkport Central School District – Network Access Controls (2021M-162)
Determine whether Arkport Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/arkport-2021-162.pdfHorseheads Central School District – Network Access Controls (2021M-127)
Determine whether Horseheads Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-2021-127.pdfClyde-Savannah Central School District – Network Access Controls (2020M-122)
Determine whether Clyde-Savannah Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clyde-savannah-2020-122.pdfNaples Central School District – Network Access Controls (2020M-82)
Determine whether Naples Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/naples-2020-82.pdfWainscott Common School District - Financial Condition (2018M-237)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … Determine whether the Board and District officials effectively managed general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Baldwin Public Library – Payroll (2013M-335)
… Read complete report - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. Background … The purpose of our audit was to determine if the Library had …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Campbell-Savona Central School District – Financial Condition (2015M-42)
… that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Elba Central School District - Financial Management (2018M-96)
… Elba Central School District Financial Management 2018M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96East Moriches Union Free School District -- Budget Review (B7-16-3)
… of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the accumulated … all local governments that have been authorized to issue obligations to fund operating deficits to submit to the … the tax levy limit. Key Recommendations This budget review did not contain any recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3General Brown Central School District – Financial Condition (2014M-216)
… period July 1, 2013 through March 31, 2014. Background The General Brown Central School District is located in the Towns … General Brown Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Charlotte Valley Central School District – Financial Condition (2013M-232)
… The Charlotte Valley Central School District is located in seven towns within Delaware, Otsego, and Schoharie … period. These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted budgets also included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232