Search
About this Report – 2023 Financial Condition Report
… format. The report also presents basic information on trends in State receipts (revenues) and spending …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportMorris Central School District – Fund Balance Management (2023M-47)
… report here - pdf] Audit Objective Determine whether the Morris Central School District (District) Board of … pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient to cover expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of German – Supervisor’s Records and Reports (2023M-54)
… – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … audit town german …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured leave accruals … greene school district leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsNiagara Falls Water Board – Financial Management (2015M-141)
… finances in accordance with the governing agreements and New York State Public Authorities Law for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141LaFargeville Central School District – Information Technology (2021M-192)
… ] Audit Objective Determine whether LaFargeville Central School District (District) officials established adequate … Determine whether LaFargeville Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… the City of Utica in Oneida County and was established by Section 1942 of New York State Public Authorities Law. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
Hudson Housing Authority Board Oversight 2016M302
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. … deposited in a timely manner or properly secured prior to deposit. The administrative assistant, who was involved with … of financial transactions, had been granted administrative rights to the software. Key Recommendations Ensure that an …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Columbus – Budget Development Practices (2012M-225)
… of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the budgets … period January 1, 2011, to August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, comprising the Town Supervisor and four Council …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225About this Report – 2022 Financial Condition Report
… format. The report also presents basic information on trends in State receipts (revenues) and spending …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportState Agencies Bulletin No. 1881
… The limit increases each year and is based on the Consumer Price Index on December 31 of the previous year. In 2018, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsVillage of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … continued use of temporary debt financing and interfund loans distorts the actual cash needs of the individual … Recommendations Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to … Village of Fleischmanns Water Fund 2013M151 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period … As of May 31, 2012, the general, water and sewer funds have accumulated significant unexpended surplus funds and have not established formal reserves for future repairs and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Beacon City School District - School District Website (S9-19-27)
… all original budget detail, audit reports and corrective action plans (CAPs) in an easily accessible location. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Island Trees Union Free School District - School District Website (S9-19-34)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… (Corporation) Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot … proceeds were used to further the Corporation’s mission. Revolving loan fund activity was not adequately monitored to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation