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Elba Central School District – Financial Condition (2013M-240)
… the 2013-14 fiscal year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Town of Mamakating – Records and Reports (2015M-164)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported financial … town-outside-village general and highway funds continued to be reported in the town-wide funds. While the 2014 annual … the bookkeeper did not record the transfer of these funds to the reserves in a timely manner or record …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Perry Central School District – Financial Management (2017M-118)
… through February 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, … Perry Central School District Financial Management 2017M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Cuba-Rushford Central School District – Financial Management (2015M-125)
… Purpose of Audit The purpose of our audit was to evaluate the District’s management of financial activities for the period July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, … Village of Pittsford Board Oversight 2017M51 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices … 1, 2015 through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Greenport Union Free School District – Financial Condition (2014M-203)
… March 31, 2014. Background The Greenport Union Free School District is located in the Village of Greenport in … five-member Board of Education. The District operates one school with approximately 645 students. Budgeted general fund … Greenport Union Free School District Financial Condition 2014M203 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Phoenix Central School District – Financial Condition (2017M-96)
… 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Gowanda Central School District – Financial Management (2016M-368)
… the amount of unrestricted fund balance and use excess funds to benefit residents. Review all reserves to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Wallkill Central School District – Financial Management (2015M-294)
… in operating surpluses each year and that appropriated fund balance each year that was not necessary. District … reserves by $12.8 million as of June 30, 2015. Total fund balance exceeded statutory limits each year. Key … financial results and only appropriate the amount of fund balance that is actually needed to cover expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
PlainviewOld Bethpage Central School District Financial Condition 2015M89
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mFranklinville Central School District – Financial Management (2017M-49)
… February 8, 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, … Franklinville Central School District Financial Management 2017M49 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year … Village of Monticello Budget Review B41415 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… Village Law section 5-524(6) 10 For towns, fuel oil is considered a public utility service. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Dayton – Financial Condition (2013M-90)
… are excessive. Key Recommendations Correct the accounting records to properly reflect the amount the highway town-wide …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Laurens - Budget Review (B4-14-21)
… this when developing the 2015 budget. The allocation of payroll expenditures in the highways funds does not appear to … on the 2015 budget. Consider changing the allocation of payroll costs between the highway funds. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Milo – Financial Condition (2020M-172)
… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Harpursville Central School District - Financial Condition (2018M-120)
… that planned to use $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. … a result, the District used $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to … by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… pdf ] Audit Objective Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The Board was not transparent … Determine whether the Livonia Joint Fire Districts District Board was transparent when funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… appropriations. APJV transactions can only be submitted online and are not available through bulkload. Adjusting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers