Search
Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataContract Advisory No. 3
… an amendment transaction (sequence 1 and higher) in the Statewide Financial System, the agency must complete one or more of the following fields: 1) Description, 2) Transaction … contract period, do not complete the New Begin Date field as this will cause the Begin Date on the Contract Header in …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemCircleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … of online banking. Require that the Treasurer prepare and submit the AUD to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background … general fund budget totaled approximately $38,662 for the 2013 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… financial operations for the period January 1, 2011, through May 31, 2012. Background The Golden Glow Volunteer … Company financial operations for the period January 1 2011 through May 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… is a volunteer organization located in the Village of Ballston Spa, in Saratoga County. The Board of Directors, which is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… County. The Department has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over … and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialCity of Long Beach – Budget Review (B7-14-12)
… refuse and garbage fee increases and the water and sewer rate increases are authorized by the City Council prior to …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify … Legislature. The County’s total 2013 appropriations for all funds was approximately $192.7 million. Key Findings … general fund balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Health Sciences Charter School – Procurement (2013M-211)
… the procurement policy. Both policy documents were silent on other key provisions such as when written contracts are … Business Office, School officials continue to rely on certain service providers to obtain bids or quotes and … cost of services to be provided to the School. Do not rely on outside service providers for selecting vendors on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… and Department officials had not established an adequate system of internal controls over the Department’s financial … Ensure that the Department uses a computerized financial system that generates adequate monthly reports, prevents the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsWaverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wainscott Common School District – Financial Condition (2013M-268)
… realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Liberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4King Center Charter School – Purchasing (2013M-215)
… in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of Trustees which has 12 members, including two … were approved by the Board. Key Recommendations Adopt a more comprehensive purchasing policy to provide detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … Board has not developed and adopted policies, including a disaster recovery plan and a breach notification policy, to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing