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2019 Annual Cash Basis Report on State Funds

… by Fund Sole Custody Funds and Accounts Supplementary Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing …

https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds

2020 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-funds

State Police Bulletin No. SP-243

… represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, …

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

… Contracts) Date the service begins. If period is not open, end date of current open period. Inter-agency Vouchers Accounting date of the …

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

Accounts Payable Advisory No. 15

… OSC containing the designated individuals authorized to sign vouchers and their original signatures. With the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers

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

… operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. … budgets. Reduce surplus fund balance. Establish budgeting and fund balance policies and develop multiyear financial plans. Except as specified in …

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)

… - pdf ] Audit Objective Determine whether the Cheektowaga Economic Development Corporation (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 …

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)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …

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)

… network user accounts and three service accounts with administrative rights. Establish written procedures for … are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and indicated they plan to initiate …

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)

… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund … officials overestimated appropriations by $1.7 million and improperly encumbered $203,000. District officials …

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)

… Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish …

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)

… from their individualized education programs (IEPs) and Medicaid-eligible services were properly filed to receive … for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may … eligible services are provided, where practicable, and valid session notes are prepared and retained for all …

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)

… documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive appended … budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials did … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …

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

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