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Opinion 2000-18
… DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide … Villages (authority to transfer responsibility for service award program to joint fire district) VILLAGES -- Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… report prepared by the Treasurer did not always include all payments made from Department accounts. Key … Audit and approve claims prior to payment and ensure that all disbursements are supported by vouchers. Review bank … complete and up-to-date accounting records that document all cash receipt and disbursement transactions. … Oakfield …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-1872023 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Other Financing Sources (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds2022 Annual Cash Basis Report on State Funds
… Loans Outstanding Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsVillage of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-3162021 Annual Cash Basis Report on State Funds
… Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds2015 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… Fund … 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-fundsPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Disbursements totaling $6,976 were not authorized by a student treasurer and District officials were unable to … prevents officials from confirming it. Four of the 10 student ledgers we reviewed were not in agreement with the … documentation. Ensure each club maintains an accurate student ledger. … Peru Central School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Cohoes City School District – Budgeting (2016M-111)
… Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five schools … $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-1112024 Annual Cash Basis Report on State Funds
… Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsComptroller DiNapoli Releases School Audits
… School District – Health Insurance Buyouts and Separation Payments (Fulton County) Auditors found health insurance … million over the last five years. The district funded a repair reserve without the required voter approval. The … established and funded a liability reserve to $800,000 for a purpose that was not permissible. Owego-Apalachin …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Hudson City School District – Audit Follow-Up (2010M-142-F)
… to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the audit report released in September 2010. Background The Hudson City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fBrookfield Central School District – Claims Audit Process (2018M-6)
… The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed by a five-member Board of Education, has approximately 235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Bolton Central School District - Fund Balance Management (2018M-249)
… appropriations, exceeding the 4 percent statutory limit by almost 25 percentage points. Annual budgets overestimated … to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Village of Homer – Purchasing and Credit Cards (2017M-112)
… ensure they are aware of its requirements. Adopt a credit card policy to establish controls and guidelines over the use …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112