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Hartford Central School District – Cafeteria Collections (2018M-10)
Hartford Central School District Cafeteria Collections 2018M10
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Board did not ensure that District officials implemented and enforced its policy governing the operations of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Berkshire Union Free School District – Financial Condition (2015M-310)
… monitor the District’s financial condition. To alleviate cash flow difficulties, District officials issued revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… Act of 1990 (CMIA), as amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is … Assistance Listing Number (ALN) (formerly CFDA) contained in the state’s accounting system are essential to assure that … to the Federal Government is complete and accurate in all material respects. Following is a general description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/sherrill-2019-251.pdfForestburgh Fire District – Financial Activities (2015M-203)
… payment, including preapproved utility payments. Deposit cash receipts in a timely manner. … Forestburgh Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… 2017. The general, water and sewer fund all experienced cash flow issues due to the sewer fund’s financial problems. …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Village of Schoharie - Board Oversight (2018M-184)
… The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and disbursements duties with little oversight …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Lindley – Justice Court (2017M-270)
… Court accounting records, including the reconciliation of cash assets and known liabilities, and promptly investigate …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… clubs did not maintain supporting documentation for 39 cash receipts totaling $168,491. For five collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Town of Thompson - Board Oversight (2018M-69)
… duties and ensure that proper controls were in place over cash receipts and disbursements. The Comptroller did not …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Tuxedo Union Free School District – Financial Condition (2015M-360)
… 2014 through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools with approximately 470 students, is governed by an elected … reported cash balances were overstated and reserve fund money was commingled with other funds. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Greenlawn Water District – Accounting Records (2015M-231)
… with the related budget and include reconciled cash balances. … Greenlawn Water District Accounting Records …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… covered federal funds clear the state’s bank account, an EFT settlement involving covered federal funds occurs, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesTotal Spending – 2021 Financial Condition Report
… includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Receipts – 2021 Financial Condition Report
… both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsYour Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Town of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Total Spending – 2023 Financial Condition Report
… of State spending by major service function and funding source for the past five years. Growth in State Spending Has …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spending