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Fort Edward Union Free School District - Financial Condition (2019M-245)
… Key Recommendations Adopt a multiyear financial plan that is annually updated. Continue to explore options to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245II.3.B Establish Control – II. New York State Financial Accounting
… After appropriations are authorized by the Legislature, the State Comptroller will establish appropriation and … After appropriations are authorized by the Legislature the State Comptroller will establish appropriation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control2019 Financial Condition Report – 2019 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … to $3.4 billion. This operating deficit is one indicator of the State’s structural budget imbalance. Read More About … this Report This report provides citizens with an overview of the financial condition of New York State. It presents …
https://www.osc.ny.gov/reports/finance/2019-fcrTown of Franklin – Financial Operations (2014M-32)
… of the Supervisor’s financial records as required by Town Law. Key Recommendations Ensure that financial duties are …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Cattaraugus County – Court and Trust Funds (2014M-85)
… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Accounts Payable Advisory No. 67
… ). State Finance Law Article 11-A ( … Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Eden - Real Property Tax Exemptions (2018M-231)
… documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Canastota - Board Oversight (2018M-256)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, audit claims before approving … Determine whether the Board and Village officials properly oversee financial …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mReal Estate Advisory Committee
… JoAnn Hanson President and Chief Executive Officer Church Investment Group L. Duane Jackson Managing Member …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… 2014. Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Multiple Dwelling Property Inspections (2018-MS-1)
… follow-up is accomplished effectively. 1 19 New York Codes Rules and Regulations (NYCRR) 1203.3 (h)(2) 2 See Appendix A. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Opinion 2001-10
… action gave rise or origin to the claim that he or she approves the claim and that the service was actually rendered …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Borough of Manhattan Community College – Controls Over Bank Accounts
… determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately ensured that all Borough of … college can proceed with the account. Key Findings CUNY Central officials provided us a list of 23 bank accounts that … To determine whether the City University of New Yorks CUNY Central Office Central officials adequately ensured that all …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool special education services to children with … year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for preschool special … fringe benefits paid to 1:1 aides that were charged to the SC preschool special education program, but should have been …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… To SED: Review the recommended disallowances resulting from our audit and make appropriate adjustments to the costs …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualDiNapoli Releases July State Cash Report
… of the Budget has made adjustments,” DiNapoli said. “We still have eight months left in the fiscal year, and the state must be prepared to take action if necessary.” Through the first four months of the fiscal …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportFred S. Keller School – Compliance With the Reimbursable Cost Manual
… by Fred S. Keller School (FSK) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately … The audit covered expenses claimed on FSK’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on FSK’s CFRs for the two fiscal years ended June 30, 2013. Background FSK is an …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manual