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Town of Tuxedo – Financial Operations (2014M-284)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $9.5 million for all funds, including special districts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… were audited in a timely manner and properly supported for the period July 1, 2011, to March 31, 2013. Background … operating expenditures of approximately $8.1 million for the fiscal year ended June 30, 2012. Key Findings Library … The account clerk and/or Director reviews invoices for department head approvals before printing checks and a …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… of Audit The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if internal controls over cottage rental …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… or maintain adequate bail records. Key Recommendations Refund moneys in the non-legally established reserve funds to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Accounts Payable Advisory No. 68
… Subject: GFO Section XII.10.D Updates Reference: Guide to Financial Operations (GFO), Chapter XII, Section 10.D – … contract is a multi-award contract that requires agencies to solicit bids from the contract vendors to ensure the agency receives the best value for moving …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … $5.5 million. Key Findings The Supervisor and Board have not focused on developing budgets that mirror the actual …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Oysterponds Union Free School District - Financial Management (2019M-217)
… limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s … January 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Margaretville Central School District – Fund Balance (2015M-55)
… unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of … off debt, financing one-time expenditures and reducing property taxes. Develop more realistic budget appropriations … and anticipated operations and avoid raising more real property taxes than necessary. … Margaretville Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the … operates five schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Alexander Central School District – Financial Condition (2015M-227)
… by an elected five-member Board of Education. General fund appropriations for the 2015-16 fiscal year total $17 … and appropriated an average of approximately $670,000 in fund balance annually, which was not needed to fund … and the use of fund balance in the annual budget. Use the excess amounts in reserve funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, … operates three schools with approximately 1,880 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… July 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and … the year as part of the year-end reconciliation. … Green Tech High Charter School Resident Tuition Billing 2015M2 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected nine-member Board of Education, operates two schools with approximately 1,200 … The District incurred operating surpluses, some of which were transferred to reserves at the end of each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at the age of 92 on Sunday. To us, he was just the greatest father and grandfather in the …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing … March 1, 2013 through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersX.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . After signing into the Vendor Self …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for … as "administrative offset" or "offset". Before referring a debt for collection by administrative offset, the federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scope