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Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … the District had operating surpluses totaling $2.7 million for the period, which caused the accumulated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Wainscott Common School District – Financial Condition (2013M-268)
… $1.7 million. Although the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 … same time period, the District increased the real property tax levy by more than $325,000. The District has not … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 231
… the Division of Criminal Justice Services (DCJS), except for employees of the City University of New York Effective … payroll deductions. OSC has established escrow accounts for these agencies. After the payroll confirmation process each week, the deductions for code 431 will be credited to the respective agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingHancock Central School District – Financial Condition (2013M-187)
… reasonable level. However, we found that the Board did not include in its 2013-14 budget more than $790,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… York City Department of Social Services, is responsible for shelter system management of homeless shelters in the … with DHS. A typical provider contract includes provisions for procurement, inventory procedures, and maintenance of records. DHS is responsible for ensuring that all shelters operating under its regulatory …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… process, and guidance to State contracting entities in determining whether a contract-related transaction is … professionals vendors contractors Topics covered in this Chapter: Guidance and general contract processing … to unique requirements Information to assist agencies in managing and monitoring active contracts Procurement and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesBainbridge Fire District - Board Oversight (2018M-252)
… records and reports accurately and properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Islip Union Free School District – Payroll (2017M-291)
… officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $82.4 million. Noteworthy Achievements Except for minor discrepancies that we discussed with officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Fort Plain Central School District - Claims Audit Process (2018M-50)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … $122,475 and found that control procedures were followed for all claims selected ensuring they were adequately documented, for appropriate purposes and were properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Village of Lisle - Board Oversight (2018M-124)
… that receipts were deposited and disbursements were for proper Village purposes. Key Findings The Board did not … of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. … a total of $2,800. Key Recommendations Perform or provide for an annual audit of the Clerk- Treasurer’s records. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124County of Ulster – Property Tax Exemptions (2016M-333)
… purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. … Key Finding The County Department of Finance’s procedures for prorating property tax exemptions on transfers of …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Accounts Payable Advisory No. 48
… has updated the policy and procedures regarding standards for entering vendor name information on a voucher when paying … format results in time saving and processing efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of locating claimants’ property and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorXIX.2 Overview – XIX. Project Costing (PCIP)
… and posted to project budgets. The use of a project allows for transactions in one place and visibility into an agency’s financial transactions over the life of a project for all stakeholders. The Project Guide along with the … Coach, Training Material, JAA-PPM101-035 Create Projects for Federal Grant Transactions using the Project Guide. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewAccessing Retirement Online – Enhanced Reporting
… you have access to Retirement Online reporting features. For more information about using Retirement Online : Visit Enhanced Reporting Resources for enhanced reporting support materials. For password resets or technical questions about using the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineVillage of Galway – Claims Processing (2014M-79)
… the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. … comprises a Mayor and two Trustees. Reported expenditures for the fiscal year ending May 31, 2013 totaled $61,068. Key … established and follow a good system of internal controls for the approval of claims. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Voorheesville – Claims Processing (2014M-135)
… the Village’s internal controls over claims processing for the period June 1, 2012 through March 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $2.1 … claims processing were adequate to ensure that claims were for appropriate purposes, adequately supported and properly …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Albany City School District – Payroll (2017M-97)
… whether employee salaries and wages were accurately paid for the period July 1, 2015 through March 31, 2017. … has approximately 9,600 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $234 million. Key Finding Except for minor discrepancies which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Village of Fort Johnson – Claims Processing (2016M-324)
… was to examine the Village’s claims processing procedures for the period June 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $268,000. Key … claims are adequately documented, properly supported, for legitimate Village purposes and approved prior to …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July 20, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $116,100. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284