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Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. … forecasts or ensure interest rate quotes were solicited to maximize interest earnings. Key Recommendations Develop … funds are invested in legally permissible investments to maximize interest earnings. BOCES officials generally …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… condition. As a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging … Key Recommendations Develop a plan to address the fund balance deficit. Monitor revenues, expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionTown of Varick – Water and Sewer Operations (2021M-46)
… intermunicipal agreements and vendor contracts. Develop a fair and equitable method for allocating costs among the … Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … and a listing of the receipts and disbursements, there was no evidence that the Board and Department heads discussed … The purpose of our audit was to assess the Boards practices regarding adopting …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Marilla – Town Supervisor’s Activities (2015M-27)
… in the operating funds and return it to the debt service fund or capital projects fund, as required. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Cherry Valley Fire District - Board Oversight (2019M-141)
… the Annual Financial Reports, were completed and submitted to our office. Annually audit the Treasurer’s records. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Town of Russia – Financial Management (2014M-212)
… multiyear or capital plans. Key Recommendations Develop a fund balance policy that establishes a reasonable amount of fund balance to meet the Town’s needs and formulate a plan …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… developed multiyear financial plans to address the use of fund balance to finance operations, the continued reduction … realistic estimates of revenues, appropriations and fund balance. Develop comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Franklin – Financial Condition (2018M-8)
… Key Findings Since 2014, the town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or … Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for recurring …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Comptroller DiNapoli Releases School Audits
… of the Brunswick Central School District , Elwood Union Free School District , Pine Valley Central School District , … $326,000 per year during this period. Elwood Union Free School District – Electronic Transfers (Westchester … of the Brunswick City School District CSD Elwood Union Free School District Pine Valley CSD Port Byron CSD Enlarged …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2028
… Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) or Paid Leave of Absence/FMC (EFMLA PD LV … or 04/07/2022 (Institution). Agencies must also review all subsequent rows to determine if additional updates are … next available sequence number. Agencies must also review all subsequent rows to determine if additional updates are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesComptroller DiNapoli Releases Municipal Audits
… valid district expenditures. Massapequa Water District – Life Insurance Policies (Nassau County) The district currently holds seven individual life insurance policies with face values totaling $400,000 … law does not authorize water districts to offer whole life insurance policies for its employees and administrators. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansCity of Lockport -- Budget Review (B1-15-20)
… first nine months of the current year. The estimated water rent revenue could be overstated by approximately $400,000. … tax levy limit. Key Recommendations Consider a significant increase in the City’s provision for contingencies. Include a … for overtime is reasonable. Approve the 10 percent increase in water rents before acting on this budget and …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… internal controls over the District’s financial operations for the period January 1, 2012, to March 18, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… 1, 2011, to January 31, 2013. Background The District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … Key Recommendations Ensure that the independent auditor is provided with sufficient documentation in a timely manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… by Town Law, and document the results of this audit in the minutes. Maintain accounting records to help facilitate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mWyandanch Union Free School District – Budget Review (B23-7-1)
… years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1North Colonie Central School District – Claims Processing (2013M-9)
… for the 2012-13 fiscal year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted claims … all claims are properly authorized, itemized, supported and that goods and services have been received in the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… are familiar with and follow requirements as they relate to conflicts of interest. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36