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Town of Boylston – Financial Condition (2021M-69)

… results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Town of Southold – Financial Operations (2014M-299)

… 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is governed by an elected six-member Town Board. Budgeted appropriations … and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

York Central School District – Financial Management (2022M-96)

… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Nassau 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-77

Town 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-82

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… from their individualized education programs (IEPs) and Medicaid-eligible services were properly filed to receive … for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may … eligible services are provided, where practicable, and valid session notes are prepared and retained for all …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

2022 Annual Cash Basis Report on State Funds

… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool … by Business Unit and Department Fund Structure and List of Joint Custody Fund …

https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds

Lancaster 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. … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

City 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-141

Haldane Central School District - School District Website (S9-19-32)

… documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive appended … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32

Middle Country Public Library – Treasurer (2015M-291)

… instead of being paid a salary. The Treasurer only signs checks but does not maintain accounting records or …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

2021 Annual Cash Basis Report on State Funds

… Proprietary and Trust Funds Operating Results by Fund Sole Custody Funds and Accounts Supplementary Schedules (Excel) … Unit and Department Fund Structure and List of Joint Custody Fund …

https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … Determine whether Mount Pleasant Cottage Union Free School District District officials used a competitive …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86

Overview – Legacy Reporting

… or retirees who have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview

Town of Huron – Financial Management (2014M-367)

… resulted in the accumulation of surplus funds and higher tax levies than necessary. Key Recommendations Develop a …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367

Town 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-91

2015 Annual Cash Basis Report on State Funds

… General Obligation Debt Future General Obligation Debt Service Requirements Payable from Debt Service Funds Debt Service Funds - Lease/Purchase and Other … - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance …

https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds