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Half Hollow Hills Community Library - Fund Balance (2018M-127)
… does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Maryland - Financial Management (2018M-121)
… the total combined fund balance in the general and highway funds increased by $450,000 and, as of December 31, 2017, was … revenues of $226,000 in the general and highway funds which contributed to the surpluses generated. Officials …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Binghamton City School District – Information Technology (2019M-147)
… - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from abuse or … IT control weaknesses were communicated confidentially to district officials. Key Recommendations Regularly review user …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… The State receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous receipts. Taxes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewCornwall Central School District – Financial Condition (2015M-148)
… has relied on appropriated fund balance as a financing source in the annual budgets, which reduced the District's …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… Disbursements from New York's Environmental Protection Fund (EPF), one of … Historically, the EPF's cash disbursements have lagged behind authorized spending levels. Over its life, more than $953 million has been diverted from the EPF to the General Fund for budget relief. While …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentXI-A.8 Payment Tolerances – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES The purpose of this section is to advise Business Units that the Office … approved the use of select payment tolerances (tolerances) in the Statewide Financial System (SFS) for preferred source, … on the category code specified on the purchase order line(s). These select items typically have contractually volatile …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… and required procurement record documents to OSC. Guide to Financial Operations REV. 12/02/2015 … Section 106 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsOversight of Drug Disposal
… Objective To determine whether the Office of Addiction Services and … methods. Our audit covered the period January 1, 2016 to April 27, 2019. About the Program Unused, unwanted, and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalCity of Newburgh – Budget Review (B24-6-9)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is … no assurance the State will appropriate additional money for this program in fiscal year 2025-26. The 2025 proposed …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9South Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts and whether fund balance was within the statutory limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Town of Solon - Financial Management (2018M-233)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and long-term plans to … December 31, 2014 through December 31, 2017, unrestricted fund balance in the general fund increased by $106,230 (110 …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Greenville Fire District – Capital Reserve (2014M-64)
… reasonableness of amounts accumulated in reserve funds. If new equipment is not purchased, develop a plan for use of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Catskill Central School District – Financial Management (2017M-134)
The audit was to review the Districts financial management practices for the period July 1 2015 through March 28 2017
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Rye Neck Union Free School District – Information Technology (2016M-280)
… Key Recommendations Inventory and classify by security level all PPSI maintained on District computer systems. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … The Board has not developed policies and procedures to govern budgeting practices and the level of unexpended … and capital needs and financing sources for a three-to-five year period. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Hancock Central School District – School Lunch Operations (2015M-176)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. … a five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Village of Mill Neck – Financial Management (2014M-358)
… or provided guidance on maintaining a reasonable level of fund balance. The Board underestimated revenues and …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358