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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-96Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
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)
… These amounts are excessive and could be used to reduce the TW general fund’s tax levy. Improperly funded … current data and historical trends. Develop a plan to reduce the amounts of surplus fund balance in a manner … benefits Town taxpayers. Ensure transfers are only made to funds with the same tax base. Town officials generally …
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)
… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster Central School …
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
… 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) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… (IEPs) and Medicaid-eligible services were properly filed to receive Medicaid reimbursements. Key Findings Officials … over the Medicaid claiming process. Did not take steps to identify students receiving reimbursable Medicaid-eligible … District could have filed Medicaid reimbursement claims to reduce the District’s cost to provide these services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. … to ensure that all money received was properly recorded and deposited. Ensure that the Treasurer and Financial Secretary performed bank reconciliations for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Accounts Payable Advisory No. 27
… Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred … - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include the table below: TYPE … is the Billing Date. The GFO also provides information on why Accounting Dates in Accounts Payable may sometimes …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… School District (District) officials claimed State aid for nonresident homeless students. Key Findings District … State aid if officials do not properly submit claims for reimbursement by June 30, 2024. District officials did not … homeless eligibility list and submit eligible claims for reimbursement in a timely manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured the CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Village of Madison - Collections (2023M-160)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Educational Services (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and account for all capital assets and have not conducted periodic physical inventories in at …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Worcester – Claims Audit (2022M-145)
… were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims … approving payment. Ensure that Town personnel involved in the procurement process are aware of, and comply …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… City is located in the Town of Union, Broome County, and has a population of approximately 15,000. The Village, … of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing process; of … in the Treasurer’s absence. The Board did not enter into a banking agreement with a bank that maintains six District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingVillage of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Village’s financial operations and the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316State Agencies Bulletin No. 765
… the taxation and reporting of Certification and Licensure Exam Fee Reimbursement (CLERF) Program recipients who … and Management Confidential Certification and Licensure Exam Fee Reimbursement Program administered by the Governor's …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/765-processing-certification-and-licensure-exam-fee-reimbursement-clefr-2007Village of Old Westbury – Justice Court (2017M-64)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2015 through September 30, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Stafford – Capital Projects (2024M-17)
… shortfalls. Moreover, the Board created a taxpayer equity issue when a portion of the costs to construct water …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Agencies Bulletin No. 285
… for the current year's exemption are to be retained in the employee's payroll office. Agency Actions A report (NPAY738) identifying employees in your agency claiming Federal and/or State exempt status is available in Reveal. If any employee identified as claiming exempt from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-tax