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XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… For published Lapsing deadlines and notices, please visit the Agency Calendar . Lapse Date Review Agencies must … For published Lapsing deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesWalton Central School District - Fund Balance (2019M-209)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately $282,000. As of June 30, 2019, … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Cuba-Rushford Central School District - Financial Management (2020M-7)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Alfred-Almond Central School District - Financial Management (2019M-131)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131REACH Academy Charter School - Cash Disbursements (2019M-130)
… and approved. Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by … approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards for … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Town of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Albany Community Charter School - Resident Tuition Billing (2019M-138)
… Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Remsen Central School District - Claims Audit Process (2019M-86)
… Key Findings The claims auditor did not: Receive claims paid by check disbursement for audit and approval until after … Audit and approve 20 electronic payments for credit card charges totaling $11,600 and nine postage claims … other than those allowed under law, are presented to the claims auditor for audit and approval before payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and … are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key … manage fuel inventories. Ensure accurate fuel inventory, delivery and usage records are maintained and periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Moravia Central School District - Fuel Inventory (2019M-183)
… whether District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel … Supervisor did not perform fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… and District officials properly managed fund balance. Key Findings The Board and District officials overestimated … the statutory limit by approximately $2.7 million. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Margaretville Central School District – Financial Management (2020M-46)
… with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Edmeston Central School District - Fund Balance (2020M-1)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Sidney Central School District - Financial Management (2019M-243)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Bemus Point Central School District - Capital Projects (2019M-212)
… the District properly and transparently used capital project resources. Key Findings District officials could have presented the capital project to the voters in a more transparent manner. The Board … bid limit. Key Recommendations Present the capital project plan transparently to voters. Properly approve all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212East Quogue Union Free School District - Claims Auditing (2019M-78)
… before payment during the audit period. Did not sign the warrants on which 70 claims totaling $988,677 were listed to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Little Falls City School District - Financial Condition Management (2019M-67)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial … use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have … the surplus fund balance to within the statutory limit and use the surplus funds to finance one-time expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… York State Comptroller Thomas P. DiNapoli. “The MTA is looking to the state and the city to close the remaining $9.8 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallOpinion 88-25
Whether the town board may limit the use of the facilities in the district to property owners and inhabitants of the district or to district property owners and residents of the town and whether the town board may impose fees for use of the district by other than inhabitants
https://www.osc.ny.gov/legal-opinions/opinion-88-25