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2022 Annual Cash Basis Report on State Funds

… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …

https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds

2020 Annual Cash Basis Report on State Funds

… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …

https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-funds

Accounts Payable Advisory No. 9

… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-grid

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which … maintain ledgers. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

Orleans County – Court and Trust Funds (2014M-043)

… 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court … which, when implemented properly and consistently, provide a system of internal controls to account for and safeguard … abandoned property are paid to the State Comptroller in a timely manner. …

https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… However, if the spouse of a deceased retiree continues to make payments and does not inform the District of the change, the District will …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… Purpose of Audit The purpose of our audit was to review the District’s … but instead experienced operating surpluses and did not use appropriated fund balance. The District has accumulated unrestricted fund balance that exceeds the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition

Town of Stockport – Disbursements (2013M-216)

… checks totaling $6,257 were issued and paid but were not on abstracts, and the Town could not account for five checks. These five unaccounted for checks were not listed on any abstracts and were not paid. However, they were not … are accounted for, and all checks issued are listed on abstracts and approved by the Board. …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Village of Quogue – Justice Court (2015M-18)

… Court’s financial operations for the period June 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a … of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all receipts were not …

https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. … reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual audit of the Justices’ records. Implement …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… of Berlin to the number of tickets and permits sold and on hand. Reconcile all of the Justice Court’s bank accounts on a monthly basis and ensure that month-end accountabilities are being performed on the Justices’ records. …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background … County. The Authority, which provides low-income housing for qualified individuals, is governed by an appointed … Board of Commissioners. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.8 million. …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Town of Bainbridge – Justice Court Operations (2021M-51)

Determine whether the Town of Bainbridge Town Justices ensured money due to the Court was accurately collected recorded and reported and deposited in a timely manner

https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51

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