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2016 Annual Cash Basis Report on State Funds
… Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsSubmitting a DRO – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided …
https://www.osc.ny.gov/retirement/members/divorce/submitting-dro2020 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related Transactions … included in our intl report Forensic Audit of Select Payroll Overtime Practices Related Transaction …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followTravel Advisory No. 12
… GFO Updates SFS Improvements …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsUpper Jay Fire District – Board Oversight (2023M-24)
… 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24West Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… report - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District … Determine whether the West Genesee Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… The Board and officials did not obtain information to monitor capital investment and salaries and did not have an adequate process to verify job creation and retention. The Board and officials … Key Recommendations Ensure project application information is supported by adequate documentation and complete CBAs …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectVillage of Hewlett Neck – Financial Management (2022M-35)
… and expenditure trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total of $171,095 from 2017-18 through 2020-21. As a … year. Reduce surplus fund balance to a reasonable amount by using it to fund needed reserves and reducing the tax …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35East Islip Union Free School District - Financial Condition Management (2020M-24)
… Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over … back, unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… with taxpayers and fund balance declined. We found: From 2020 through 2022, restricted fund balance declined by … appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… School District, a special act school district created by the State Legislature, is located in the Town of Mount … one school with approximately 130 students, is governed by an appointed nine-member Board of Education. Budgeted … with the District’s purchasing rules and regulations by preparing purchase orders in advance and limiting the use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPUC Achieve Charter School – Board Oversight (2016M-316)
… and monitor the School’s financial operations. During the first year of operations, revenues fell short of estimates, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, … not review the central treasurer’s bank reconciliations on a monthly basis. Disbursements totaling $6,976 were not … unable to provide adequate support for what appear to be legitimate disbursements amounting to $6,746. However, the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… schools with approximately 3,000 students, is governed by an elected seven-member Board of Education. Budgeted … The District’s budgeted appropriations were overestimated by $31.1 million (10.4 percent) from 2012-13 through 2014-15. … The Board overfunded six of the District’s reserve funds by almost $30.5 million and did not have documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402