Search
2018 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) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsState Police Bulletin No. SP-243
… is to notify agencies of a modification to Deduction Code 302. Affected Employees: Employees in Bargaining Units … Troopers, Inc., the calculation routine for Deduction Code 302 will be updated from .658 percent to 1.27 percent of … is to notify agencies of a modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceAccounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateAccounts Payable Advisory No. 15
… to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher … OSC. Instead, the designated individuals must be recorded in OSC’s Contract Database. To support these designations the … on how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls for the period … The Treasurer processes and pays certain claims prior to the Board’s audit which are not statutorily authorized for … budgets which did not include the required comparisons to prior years, the detail for non-property tax revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… multiyear financial and capital plans to provide a framework for preparing future budgets and managing the …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Village of Wurtsboro – Financial Operations (2017M-71)
… for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key Findings The Board relied on fund …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… to continue incurring police department overtime to cover staff shortages instead of hiring new officers. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Westmoreland Central School District – State Transportation Aid (2017M-220)
… by a seven-member Board of Education, has approximately 950 students. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. Background The Wayne County Water and Sewer Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of … Town of Carlton Town Supervisors Fiscal Responsibilities 2017M263 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Sodus 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-392Silver 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. … based on actual needs to avoid levying taxes at a level greater than needed. Maintain unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
Wilson Central School District Reserves and Fuel Accountability 2016M44
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Hammond Central School District – Payroll (2016M-398)
… did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. Leave time and … records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398