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2015 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Debt Future General Obligation Debt Service Requirements Payable from Debt Service Funds Debt Service Funds - … Lease/Purchase and Contractual Obligation Requirements Payable from Debt Service Funds State Debt Outstanding …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and emergency rescue services to residents in … Bradford Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation2020 Annual Cash Basis Report on State Funds
… Debt Future General Obligation Debt Service Requirements Payable from Debt Service Funds Debt Service Funds - … Lease/Purchase and Contractual Obligation Requirements Payable from Debt Service Funds State Debt Outstanding …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsTown of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish … and sewer charges. Establish a comprehensive transfer station cash receipts policy. …
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)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key … by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305State Police Bulletin No. SP-243
… is to notify agencies of a modification to Deduction Code 302. Affected Employees: Employees in Bargaining Units … Troopers, Inc., the calculation routine for Deduction Code 302 will be updated from .658 percent to 1.27 percent of … is to notify agencies of a modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceAccounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateAccounts Payable Advisory No. 15
… XII, Section 4.C - Updating Agency Certifiers . Since April 12, 2012 OSC has worked with Business Units to correct …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHaldane Central School District - School District Website (S9-19-32)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … results or the corrective action plan (CAP) in an easily accessible location. Officials did not prepare: … Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32City 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-141Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17City of Long Beach - Financial Condition (2019M-133)
… $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from … 2016-17 and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… York State Village Law, Section 3-301. Seek competition for six professional services totaling approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts audited had developed a PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … Appendix B includes our comments on the issues raised in the District’s response letter. 1 Refer to the Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m