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2016 Annual Cash Basis Report on State Funds

… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 …

https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds

2017 Annual Cash Basis Report on State Funds

… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 …

https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds

State Police Bulletin No. SP-243

… to Deduction Code 302. Affected Employees: Employees in Bargaining Units 07, 17 and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … Association, are affected. Effective Dates: Effective in paychecks dated July 31, 2024 (Administration). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insurance

Accounts Payable Advisory No. 27

… TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) Date merchandise is received. Services (Non Contract) Date services are completed. Contract payments …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

Putnam Valley Central School District – Information Technology (2021M-154)

… complete report - pdf ] Audit Objective Determine whether Putnam Valley Central School District’s (District) officials … Determine whether Putnam Valley Central School Districts District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Town of Boylston – Financial Condition (2021M-69)

… funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, … and develop multiyear financial plans. Except as specified in Appendix A, Town officials generally agreed with our … our comments on certain issues Town officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Lancaster Central School District – Financial Management (2022M-37)

… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village (TOV) … a plan to reduce the amounts of surplus fund balance in a manner that benefits Town taxpayers. Ensure transfers …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77

York Central School District – Financial Management (2022M-96)

… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Company’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials: Did not establish written Medicaid … and retained for all such encounters. Except as specified in Appendix A, officials agreed with our recommendations. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Haldane Central School District - School District Website (S9-19-32)

… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … results or the corrective action plan (CAP) in an easily accessible location. Officials did not prepare: … Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… appropriate purposes. No formal City-wide policies were in place to address the usage, documentation and approval of … are for appropriate City expenditures. Except as specified in Appendix A, City officials generally agreed with our … Appendix B includes our comment on the issues raised in the City’s response letter. …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Village of Madison - Collections (2023M-160)

… collections totaling $120,743 and did not record 27 water fund collections totaling $4,120 in a timely manner. … from a third-party vendor (billing company) showing ambulance billings, collections, write-offs and unpaid … Officials did not perform reconciliations of water and ambulance receivable accounts and the Board did not approve …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

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