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Tupper Lake Central School District – Financial Condition (2014M-151)
… expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … and increase revenues for the general fund and the school food service fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. … kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $25.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSmithtown Central School District – Capital Projects (2016M-202)
… Ensure that all capital projects are properly authorized and established with a maximum estimated cost. Require the … to submit periodic reports that show actual revenues and expenditures over the life of each project compared to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.9 … Key Recommendations Adopt structurally balanced budgets for the general fund that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… 1, 2014 through February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town … Valley Stream Union Free School District 24 Leave Accruals and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Village of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and the Clerk-Treasurer’s maintenance of the financial records and reports for the period June 1, … Village of Fleischmanns Financial Condition and ClerkTreasurers …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. … District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The … 2,200 students. General fund budgeted appropriations for the 2013-14 fiscal year are $42.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialDeRuyter Central School District – Financial Condition (2015M-119)
… the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Ensure that the Treasurer establishes procedures to bill home districts for foster care children who are enrolled in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsChenango Valley Central School District – Budget Review (B4-13-11)
… proposed budget are reasonable. We compared the District’s food service fund 2013-14 budgeted revenues and … the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… Outcome Payee not entitled Check is cancelled, voucher is closed, accounting is reversed. Reissue no changes Check is … > Payment . Enter the check number in the From Ref ID field and click Search. The Payment Date is the date the … agency's revenue will not be debited for this payment. SFS Field Name SFS Voucher Coding Supplier ID 0202600001 – RFND …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkState Comptroller DiNapoli Releases Municipal & School Audits
… district officials did not properly manage fund balance. For the 2021-22 through 2023-24 fiscal years, the district’s … limit. The district did not exceed the statutory limit for the 2024-25 fiscal year primarily due to an unbudgeted … transfer to the capital projects fund. Additionally, for the 2021-22 through 2023-24 fiscal years, the board …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2312
… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees: All employee records will be … Year End payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A. … information regarding when the payroll charges will appear in SFS. For agencies using the NHRP521 Back-End Splits file, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionHomeless Outreach Program at the Metro-North Railroad
… homeless clients to appropriate shelters off Metro-North property. Our audit covered the period June 16, 2017 to …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Agencies Bulletin No. 2415
… Fiscal Year Ending 2025-26 and the Fiscal Year Beginning 2026-27, the PayServ position pool chart of accounts must be … XV.6.A. Effective Dates: Institution paychecks dated April 2, 2026, and Administration paychecks dated April 8, 2026. Eligibility Criteria: All employees paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2415-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Comptroller DiNapoli Releases State Audits
… that, for the 27-month period of Oct. 1, 2011 through Dec. 31, 2013, Medicaid inappropriately paid 29,289 … 2015, determined that, for the period Jan. 1, 2009 through Dec. 31, 2013, Medicaid overpaid pharmacies $1,183,601 for …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Berkshire , Chestertown Fire District , Town of DeKalb , Town of Hartford , Town of Taylor and the West … P DiNapoli today announced his office completed audits of Town of Berkshire Chestertown Fire District Town of DeKalb …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits