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City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process for the period … a City Manager who serves as chief executive officer. The Finance Department, which manages and accounts for the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… balance has been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Union Free School District is located in Suffolk County and is governed by the Board of Education which comprises … Key Findings The Board needs to improve its oversight and management of the District’s budget. Over the last four … District checks over $5,000. The Board has not developed and adopted policies, including a disaster recovery plan and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… District taxpayers. Ensure that year-end encumbrances are valid and supported. Review all reserves and determine if the amounts reserved are necessary, reasonable, and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… the Districts controls over its budgeting practices and cash receipts process for the period July 1, 2011 through … expenditures for the 2011-12 fiscal year were $6,641,760 and $6,176,464 for the 2012-13 fiscal year. Key Findings … officials have consistently over-estimated expenditures and appropriated unexpended surplus funds that they did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsWaverly Central School District – Financial Condition (2013M-148)
… The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by the Board … fiscal year were $28 million. Key Findings The Board and District management are not developing realistic … the fiscal year ended 2012, the District’s actual revenues and expenditures were far closer to budget estimates, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… to examine the District’s financial management practices for the period July 1, 2014 through April 12, 2016. … $429,000 in excessive reserves. The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, which would allow District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … food service fund to determine how much fund balance they can reasonably appropriate before they adopt their 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4North Greenbush Common School District – Budgeting (2016M-112)
… balance so that it is in compliance with Real Property Tax Law statutory limits and the Board’s fund balance policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Rensselaerville – Financial Operations (2012M-168)
… officials have not performed bank reconciliations for 2011 or 2012. Former employees still had online banking user … Clerk within 60 days after the close of the fiscal year, or 120 days after the close the fiscal year if an extension …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
Village of Aurora Treasurers Duties and Information Technology 2014M107
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Forestport – Financial Management (2013M-184)
… Ensure that interfund loans between funds with different tax bases are paid with interest to the respective funds. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… The Board adopted budgets using fund balance to reduce the tax levy with no systematic approach to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Anticipation Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsTown of East Fishkill –Financial Condition (2014M-139)
… to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December 19, 2013. … The Town Board is the legislative body responsible for overseeing Town operations, including establishing … of the Board and serves as the chief executive officer. For fiscal year 2014, total budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… in the Clerk’s office were not appropriately designed or operating effectively, which provided the Clerk/Tax … in place, it may have been in a better position to detect or prevent the shortage of $3,385 in tax receipts and $400 in …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… website launched by DiNapoli in 2008. The database, going back to 2007, can be downloaded in an Excel, tsv or csv format. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe … and support for reimbursable expenses. … Fairport Central School District Financial Condition and Capital Improvement …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalState Agencies Bulletin No. 1177
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for … and Institution) for 21P employees Contract Pay Teacher: Method of Payment In accordance with the 2011-2015 … Year CAL Teachers All actions reported on the Job Action Request and Job Data pages, as well as all Location and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachers