Search
Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… management and recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor … activities, including procedures for record keeping, closing out inactive clubs and disposing of the related …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… The District reported $195,355 of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The District’s last multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… estimates for revenues, expenditures and appropriated fund balance. These inaccurate budgets caused significant … budget variances and resulted in unused appropriated fund balance; fund balances were not actually reduced at the levels …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339State Police Bulletin No. SP-160
… 234 and 235 of the Laws of 2015 implements the 2011-2018 Agreement between New York State and the Police … 12 Lag 03/27/2014 09/23/2015 2015 Administration 12 Lag 03/26/2015 09/23/2015 Contract Provisions and Eligibility … Bargaining Unit 07 for all unit members. Payable effective 3/27/2014. The attached April 1, 2014 Salary Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-160-april-2014-and-april-2015-retroactive-salary-and-other-increases-stateOther Bulletin No. 60
… Purpose The purpose of this bulletin is to provide the State University Construction Fund instructions for … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… Purpose The purpose of this bulletin is to provide the State University Construction Fund instructions for … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfCity of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Sweet Home Central School District – Financial Management (2016M-207)
… were realistic and by properly planning for and using fund balance. District officials improperly set aside more … estimates of appropriations, revenues and appropriated fund balance and reserves. Identify the composition of the … restricted money to pay debt in the debt service fund and return all other money to unrestricted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… activities for the period July 1, 2012 through December 16, 2013. Background The Owego Apalachin Central School … fund budgeted appropriations for the 2013-14 fiscal year are $42.4 million. Key Findings While the Board planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOdessa-Montour Central School District – Financial Condition (2016M-71)
… The Board and District officials overestimated general fund appropriations when preparing and adopting budgets. The District’s unrestricted fund balance exceeded the statutory limit. The District does … expenditures, reserves and use of debt service funds and fund balance. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… by $3.5 million. The Board consistently appropriated fund balance in ensuing years’ budgets that was not used. The District’s unrestricted fund balance as of June 30, 2013 was almost 15% of budgeted … of adopting budgets that contain appropriations of fund balance that will not be used. Ensure that unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… comprises five elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately … of expenditures resulted in the District not using fund balance that was appropriated. This allowed District … budgets that result in appropriating unexpended surplus fund balance that will not be used to sustain District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… financial and capital plan. The Town accumulated excessive fund balance in multiple funds. Key Recommendations Adopt … objectives for funding long-term needs. Update the fund balance policy to include the reasonable amount of fund balance to be maintained for each of the Town funds and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … Five of the seven water and sewer districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Le Roy Central School District – Reserve Funds (2022M-110)
… comply with the District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not transparently use or maintain all … Key Recommendations Adopt a comprehensive written reserve fund policy and comply with the policy. Transparently fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Sherburne-Earlville Central School District – Financial Management (2024M-61)
… fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… of Ashland (Town) officials established multiyear capital and financial plans. Key Findings Town officials did not … or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans … the Highway Superintendent (Superintendent), vehicle and equipment capital improvements over the next five years might …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Ulster County – Court and Trust Funds (2014M-352)
… review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through January 1, … The Surrogate’s Court Clerk did not keep a court and trust fund register. Key Recommendation Ensure that all court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan