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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

Accounts Payable Advisory No. 15

… Subject: Voucher Authorizers Guidance: This advisory is intended to remind Business Units that … and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, … signatures of the Voucher Authorizer and department head or authorizing designee approving those individuals. For …

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

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations

St. Lawrence County – Financial Condition (2016M-173)

… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …

https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173

Village of Wurtsboro – Financial Operations (2017M-71)

… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately … of $95,300 from the water fund to maintain operations in the last three years. The Mayor and Board did not …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Village of Port Chester – Payroll (2017M-115)

… 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately … and reduce the leave time totals so that they will be in accordance with CBAs. …

https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115

Westmoreland Central School District – State Transportation Aid (2017M-220)

… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for … $21.2 million. Key Findings District officials did not apply for State transportation aid within one year of … purchased during our audit period. During our audit, the Business Manager prepared and submitted State aid forms to …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220

Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)

… is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an … water totaling 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000. The Authority did … where significant discrepancies exist and correct issues in a timely manner. Establish formal policies and procedures …

https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewater

Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)

… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts … and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports to the …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263

Columbia County – Court and Trust Funds (2014M-353)

… court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court … turned over to the State Comptroller. The County Clerk’s register of moneys and securities paid, transferred or … Court Clerk has not kept the required Surrogate’s register. Key Recommendations Ensure that all moneys deemed …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353

Sodus Central School District – Financial Management (2016M-392)

… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392

Silver Creek Central School District – Financial Condition (2015M-321)

… The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which operates one … by the BOCES claims auditor) was approved and paid in December 2015, six months before the services were …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

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