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Village of Gowanda - Sewer Financial Operations (2019M-199)
… Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net … in the sewer fund totaling $144,000. The Board did not annually review contractual revenues, resulting in … contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Walton Central School District – Financial Condition (2014M-118)
… students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… the City’s accounting records. Results of Review Based on our limited procedures, the City has not made progress …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fState Agencies Bulletin No. 291
… Data (Agency) panel, using the following effective date and deduction end date for the appropriate cycle. Cycle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… of a Mayor and four Trustees. Results of Review Based on our limited procedures, the Village has demonstrated …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fContract Advisory No. 32
… Requirements – updated to prohibit discrimination based on citizenship and immigration status in accordance with …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… complete report - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial … either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyIX.8 Federal Grant Refunds – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's … are charged to appropriation/segregation records, any refunds of such expenditures, including audit disallowances, … Under no circumstances should a state agency return such refunds directly to the U.S. Treasury or the federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… accounts and limit access rights and permissions based on a user’s job responsibilities and to properly segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andTotal Receipts – 2021 Financial Condition Report
… See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State … income tax receipts—the State’s largest tax revenue source—increased 2.4 percent from the previous year. … …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial management … books and records. … The purpose of our audit was to review the Towns budget planning and financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Westchester Library System – Procurement (2015M-199)
… which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in the Village of Tarrytown in Westchester County, is … policy does not address New York State General Municipal Law bidding or best value requirements when procuring goods …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Fabius-Pompey Central School District – Budget Review (B3-15-9)
… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Cornwall 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-148Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Beacon City School District – Budget Review (B6-14-10)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Town of Guilderland – Golf Course Collections (2017M-22)
… is located in Albany County, encompasses 59 square miles and has a population of approximately 35,300. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Chenango Valley Central School District – Budget Review (B4-15-8)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Ulster – Town Assessor (2016M-361)
… August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately … the four properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. … Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… Key Findings The Board adopted budgets that relied on fund balance to fund recurring expenditures. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420