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IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or … use only. Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60401 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Dryden Central School District - Cash Management (2020M-61)
To determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/dryden-2020-61.pdfAndes Central School District - Cafeteria Operations (2019M-26)
Determine whether District officials properly managed cafeteria operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/andes-26.pdfSusquehanna Valley Central School District – Information Technology (2020M-95)
Determine whether District officials established information technology (IT) controls over user access to protect against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/susquehanna-valley-2020-95.pdfEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-28.pdfNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… August 2022 PDF Version The agriculture industry supports jobs and communities throughout … York State Department of Agriculture and Markets, there are over 33,000 farms in the State. 2 In addition, nearly 23 … of Applied Economics and Management SC, Johnson College of Business, College of Agriculture and Life Sciences, Cornell …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesGlens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/glens-falls-2019-177.pdfOversight of Career and Technical Education Programs in New York State Schools
… the Program CTE prepares students to succeed in future careers by introducing them to workplace competencies and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsGoshen Central School District – Financial Condition (2017M-46)
… is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, Hamptonburgh, Wallkill and Wawayanda. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46School Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… March 2022. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … members and their dependents who have Medicare, and a Commercial Plan for members and their dependents who do not … the issue and develop a process to reconcile the data in their respective systems to reduce the risk of processing …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugEast Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
audit follow up, east ramapo, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-171-F.pdfEast Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
audit follow up, east ramapo, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-107-F.pdfLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfBeacon City School District – Claims Auditing (2016M-20)
… of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million and $66.3 million, respectively. Key Findings The Board did … job description that outlines the expectations and requirements of the claims auditor. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Liberty Central School District – Budget Review (B4-14-6)
… for the 2014-15 fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, … balance for the food service fund. Develop a long-term plan to reduce the need for general fund subsidies to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6School for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59)
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59.pdfRensselaer County – Public Health Department Receipts (2013M-18)
… receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has a population of approximately 160,000 residents and includes … fiscal year ending December 31, 2012, the County adopted a budget of approximately $312 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18City of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed … The City Comptroller failed to maintain individual accounting records for each capital project. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Town of Candor – Fund Balances (2014M-157)
… not adopted long-term financial and capital/infrastructure plans to set forth the Town’s objectives and goals. From … about their various financial and capital/infrastructure plans for these excess fund balances, the Board has not … authorized reserves to finance certain anticipated future expenditures and adopt a policy to establish funding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157