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Accounts Payable Advisory No. 27
… has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) … Contract) Date services are completed. Contract payments Payment dates specified in contract; if none specified, then …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateSodus Central School District – Financial Management (2016M-392)
… the District’s financial management for the period July 1, 2014 through June 30, 2016. Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three … does not have a written plan detailing the appropriate and necessary levels for reserve funds and how they are to be …
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. 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-321Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control … accounts and ensure unneeded user accounts are disabled in a timely manner. Establish written procedures for … user account access. Establish and implement a system in which nonemployee network user accounts and service …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town 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-82Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real … appropriated fund balance and reserves that will be used to fund operations. Properly use reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-372022 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsVillage of Clinton – Financial Management (2014M-316)
… and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the claims that …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … and employee reimbursements were properly supported and for appropriate purposes. No formal City-wide policies were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town 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. … Determine whether the Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-692021 Annual Cash Basis Report on State Funds
… Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-fundsTown of Southold – Financial Operations (2014M-299)
… duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… comply with the purchasing policy and General Municipal Law when procuring goods and services. Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-862020 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/2020-annual-cash-basis-report-state-fundsTown of Huron – Financial Management (2014M-367)
… capital needs. This plan should be monitored and updated on an on-going basis. Adopt policies and procedures to govern …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Overview – Legacy Reporting
… forward employee contributions, loan payments and payments for service credit purchases (arrears). Employers using the … do not report contractors or consultants working for you. (To determine whether someone is an employee or a … the seventh day of the month following the report period. For example, the December report is due in our office by …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewSidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with … recommendations and indicated they have taken, or planned to take, corrective action. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Madison County - Claims Audit and Payment Process (2019M-142)
… whether internal controls over the claims audit and payment process were adequately designed and operating … Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… internal controls over selected financial operations for the period January 1, 2013 through October 31, 2014. … district and one sewer district. Budgeted appropriations for 2014 totaled approximately $1.22 million. Key Findings … and deductions for health insurance premiums. Not all employees’ leave accrual records were accurate. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in Washington County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305