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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-fundsLancaster Central School District – Financial Management (2022M-37)
… reserves in accordance with adopted budgets, overfunded two reserves by approximately $3.3 million, and did not use a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. …
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)
… 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-s9-19-32Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 … June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-2912021 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/2021-annual-cash-basis-report-state-fundsMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… - pdf ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used … Determine whether Mount Pleasant Cottage Union Free School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Overview – 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/overviewTown 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-367Town 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-912015 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-funds2016 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/2016-annual-cash-basis-report-state-funds2017 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/2017-annual-cash-basis-report-state-funds2018 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/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsCity of Long Beach - Financial Condition (2019M-133)
Determine whether the Council and City officials adequately managed the Citys financial condition
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… the Company’s financial operations for the period January 1, 2014 through September 17, 2015. Background The Bradford … organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in … able to misappropriate approximately $8,500 from January 1, 2014 through May 31, 2015. The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationBolivar-Richburg Central School District - Financial Management (2019M-17)
… limit by approximately $626,000. The reserve fund plan is inadequate and certain reserve balances were … funds in a manner more beneficial to taxpayers. Adopt a comprehensive written reserve policy, including plans for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-172020 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
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)
… leave time accruals, resulting in incorrect payments, tax withholdings and deductions for health insurance …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60