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VI.3.A Overview – VI. Budgets
… by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law … movement of budget authority for the State University of New York (SUNY) appropriations. Education Law Article 125, … Type Guidance: On the Budget Header tab of all Budget Transfer and Interunit Budget Transfers, the Budget Entry …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire … commissioners of a fire district may be provided health insurance through the State health insurance plan at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Otsego County – Cost of Temporary Housing (2015M-97)
… audit was to examine the County’s administration of the temporary housing program for the period January 1, 2013 … The County’s Department of Social Services provides temporary housing for eligible individuals and families, for … not taken steps to effectively manage costs. The County’s temporary housing costs per capita and average cost per night …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Washingtonville Central School District – Financial Condition (2017M-129)
… The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an elected … The Board’s adopted budgets overestimated appropriations in the 2012-13 through 2015-16 fiscal years, and appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Town of Lexington – Town Clerk (2017M-188)
… The purpose of our audit was to determine whether the Town Clerk recorded, deposited, remitted and reported all money in … totaling $16,861 were not deposited in a timely manner. Clerk fees totaling $781 were recorded but not deposited, and although the Clerk reimbursed Town officials $405, she has not yet …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
RemsenburgSpeonk Union Free School District Procurement 2017M211
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211City of Albany – Payroll (2015M-110)
… of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through … governed by an elected 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 … time without adequate leave records to support the payroll calculations. The City’s payroll recordkeeping …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Newfane Central School District – Financial Condition (2015M-307)
… needed to fund operations. The District overfunded two reserves by as much as $9.8 million as of June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Pearl River Union Free School District – Competitive Procurement (2015M-363)
… the District’s procurement process for the period July 1, 2014 through November 13, 2015. Background The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Milford Central School District – Financial Condition (2016M-87)
… 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, … of unrestricted fund balance and use the excess funds in a manner that benefits District taxpayers. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly … Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Background The Afton Central School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The District, which operates one school … Ensure that unrestricted fund balance remains in compliance with the statutory limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mNorthern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. Background The Northern Adirondack Central School District is located in the Towns of Altona, Beekmantown, Chazy, Clinton, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraJohnsburg Central School District – Payroll (2014M-174)
… established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … one school with approximately 340 students. Expenditures for the 2013-14 fiscal year totaled approximately $10 … a uniform set of procedures for timekeeping. Ensure that all employees punch in or out when using the timekeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Town of Barker – Justice Court Operations (2016M-422)
Town of Barker Justice Court Operations 2016M422
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… June 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of approximately 2,000, is governed by a Village …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Town of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations for the period … The purpose of our audit was to evaluate the Courts financial operations for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Southside Academy Charter School - Enrollment and Billing (2019M-70)
… School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other … and we found inconsistencies in student addresses used for billing purposes. The School did not have all the necessary student residence documentation on file. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Passenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to … To determine what steps the Office of General Services OGS has taken to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-management