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City of Long Beach - Financial Condition (2019M-133)
… complete report - pdf] Audit Objective Determine whether the Council and City officials adequately managed the City’s financial condition. Key Findings The City’s total general fund balance decreased 68 percent … Determine whether the Council and City officials adequately managed the Citys …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-1332015 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Haldane Central School District - School District Website (S9-19-32)
… the public with transparent and comprehensive financial information. Key Findings District officials maintained a website but certain financial information was not posted, causing a lack of transparency. Information that was posted was limited in comprehensiveness. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Sidney Central School District - Financial Management (2019M-243)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve … of $381,484 and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its statutory …
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)
… directly withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims … the credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of Boylston – Financial Condition (2021M-69)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The Board did not effectively manage the Town’s financial … Determine whether the Town Board Board effectively managed the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Determine whether the Cheektowaga Economic Development Corporation (CEDC) Board properly managed and monitored the … Determine whether the Cheektowaga Economic Development Corporation CEDC Board properly managed and monitored the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving2021 Annual Cash Basis Report on State Funds
… Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsTown of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budget practices … Town officials have not developed policies or procedures to establish financial goals and govern budgeting practices … and the level of unrestricted unappropriated fund balance to maintain. The Board routinely adopted budgets with …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… is governed by an elected five-member Town Board, has one water district and one sewer district. Budgeted … The Town lacked comprehensive policies and procedures for water and sewer charges, resulting in weaknesses over … an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish …
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)
… activity for the period January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in … during our audit period. Key Finding The Justice did not establish adequate internal controls over the Court’s … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Overview – Legacy Reporting
… not report withdrawn members or retirees who have returned to work under Section 211 or 212 of New York State Retirement … Contractor vs. Employee page .) Employers using the enhanced reporting format report more data on employees, retirees, etc., which will enable NYSLRS to store and retrieve that information if …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewBolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17