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Town of Walton – Incompatible Duties (2016M-309)
… appointed the Clerk to act as his bookkeeper; however, the New York State Attorney General’s office has expressed the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Orange Lake Fire District – Budgeting Practices (2015M-146)
… preliminary budget. Budgets included appropriations for funding District reserves and the Board applied operating …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Greenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected … reserve accounts. Audit all claims and ensure that each claim contains adequate supporting documentation. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Preston - Financial Management (2018M-81)
… [read complete report - pdf] Audit Objective Determine whether the Board … Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s … District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelMonroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than … plans. District officials retained an annual average of $798,735 in the debt service fund over the past four years … aid in a timely manner. As a result, the receipt of aid totaling approximately $148,672, which could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… for fuel inventories. District officials generally agreed with our recommendations and indicated they are in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeState Agencies Bulletin No. 900
… Purpose To notify agencies of the 2009 processing schedule for AC 230s (Report of Check Returned for Refund or … of AC 230 processing, agencies must submit AC 230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates Check Date Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/900-schedule-submitting-2009-returned-paychecksContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) can only be changed … be changed once the transaction has been submitted to OSC for approval (or approved by the agency if OSC approval is … “ What To Do When An Incorrect Vendor ID Has Been Used For A Contract ” to determine what specific steps to take. In …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractState Agencies Bulletin No. 973
… Purpose To notify agencies of the 2010 processing schedule for AC … of AC 230 processing, agencies must submit AC 230s to OSC in accordance with the processing schedule outlined in this … agencies are reminded that payroll checks should not be returned to OSC if either of the following situations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/973-schedule-submitting-2010-returned-paychecksCity of Newburgh – Budget Review (B17-6-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town … determine if the balances are necessary and reasonable. … Massapequa Union Free School District Budget Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Port Chester – Payroll (2017M-115)
… the leave time totals so that they will be in accordance with CBAs. … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Franklin – Fund Balance Management (2018M-13)
… policy. The Clerk-Treasurer did not provide the Board with adequate financial reports. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Marathon Central School District – Fund Balances (2017M-280)
… and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Key Findings Sign-in and sign-out sheets did not agree with leave request forms, leave time records or related leave …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether … aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, … County. The District, which is governed by a seven-member Board of Education, has approximately 950 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220