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2019 Annual Cash Basis Report on State Funds
… Results Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating … General Obligation Debt Service Requirements Payable from Debt Service Funds Debt Service Funds - Lease/Purchase … and Contractual Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsTown of Bainbridge – Justice Court Operations (2021M-51)
… whether the Town of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and … manner. Key Findings The Justices did not always ensure money due to the Court was collected, deposited, recorded and … our comments on issues raised in the Town’s response letter. … Determine whether the Town of Bainbridge Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Madison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 through March 17, 2014. … The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is … our audit was to review the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-3252021 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Loans Receivable Transactions General Obligation Debt Future General Obligation Debt Service Requirements Payable …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Loans Receivable Transactions General Obligation Debt Future General Obligation Debt Service Requirements Payable …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsTown of Hampton – Justice Court Operations (2013M-305)
… prepare monthly accountabilities, properly account for bail money held by the Court or submit the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Bennington – Town Clerk (2013M-319)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … September 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the 2010 Census. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… and have not conducted periodic physical inventories in at least 10 years. As a result, officials lack assurance … was still active on the inventory list but was disposed of in October 2018. Key Recommendations Ensure BOCES’ asset … and assets are tagged and recorded prior to being placed in service. Conduct periodic physical inventories. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mSomers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key … against unauthorized use, access and loss. Sensitive IT control weaknesses were communicated confidentially to … Adopt an adequate comprehensive information technology (IT) contingency plan to minimize the risk of data loss or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m2022 Annual Cash Basis Report on State Funds
… Results Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating … General Obligation Debt Service Requirements Payable from Debt Service Funds Debt Service Funds - Lease/Purchase … and Contractual Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsLittle Flower Union Free School District – Fixed Assets (2022M-78)
… [read complete report - pdf] Audit Objective Determine whether Little Flower … and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure … and 17 laptop computers. The fixed asset policy was not comprehensive or being followed, and there were no procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-782024 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Loans Receivable Transactions General Obligation Debt Future General Obligation Debt Service Requirements Payable …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Orleans County – Court and Trust Funds (2014M-043)
… abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsEdgemont Union Free School District – Information Technology (2024M-37)
… and Eight service accounts. Develop written procedures for adding, modifying or disabling nonstudent network user … Key Recommendations Ensure that written procedures for disabling network user account access are implemented and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Opinion 94-13
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- … Disability Benefits (procedure to terminate for engaging in prohibited employment) GENERAL MUNICIPAL LAW, §207-a(6): …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Comptroller DiNapoli Releases Municipal Audits
… budget for the general, sanitation, water and sewer funds are reasonable. The tentative budget did not include a …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the year. Conduct more frequent cash flow analyses if your local government or school district is experiencing fiscal … and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … Earnings Following prudent yet effective investment strategies can improve cash inflow and even reduce costs. …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts