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XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… Budget approvals where applicable The New York State Trip Calculator Any other documents the Business Unit requires to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseTown of Conesville – Long-Term Planning (2016M-314)
… of our audit was to examine the Town’s long-term planning for the period January 1, 2015 through July 26, 2016. … an elected five-member Town Board. Budgeted appropriations for all funds for 2016 total approximately $930,000, of which $598,100 is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… fund deficit. Adopt a fund balance policy to govern the level of fund balance to be maintained in each of the …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Half 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-186Cornwall 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-148IV.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-overviewBinghamton 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-147New York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… controls, including alarming facilities. These figures do not include spending on personnel, such as school resource …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearDiNapoli: 14 School Districts Designated in Fiscal Stress
… school districts statewide were designated in some level of fiscal stress under New York State Comptroller Thomas P. … fiscal stress the prior year. This is the lowest incidence of fiscal stress recorded for schools since the system’s inception (2012-13 school year). “The number of districts designated in a fiscal stress category has …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressVI.2.B Policies/Laws – VI. Budgets
… will be fully segregated. There are two kinds of segregations within SFS – available and reserve. Any … available can be used for expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial transaction. Only DOB can authorize segregating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsTown 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-134Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mVillage 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-358Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… for increasing revenues and decreasing expenditures to a level that allows the fund to be self-sustaining. … Hamilton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionRye 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-280East Bloomfield Central School District – Online Banking (2016M-14)
… of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14