Search
Town of Newfane – Supervisor's Financial Records (2017M-7)
… of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through … and the Town's CPA firm to maintain the Town's accounting records and perform the Town's financial reporting without … secretary's and the CPA's work to ensure that accounting records are timely, complete and accurate. Provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Wheelerville Union Free School District – Fund Balance (2016M-9)
… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.4 million. … funded the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22North Babylon Union Free School District – Financial Condition (2016M-32)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112 million. … District’s reserves without calculations or justifications for the funding levels in the reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Rocky Point Union Free School District – Financial Condition (2015M-170)
… appropriating unneeded fund balance. District officials have not established a formal plan stating how much would be … budgets. Develop comprehensive policies for establishing and using reserve funds. Develop a plan for the use of excess fund balance and reserve funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Chenango Valley Central School District – Budget Review (B4-16-5)
… expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Nanuet Union Free School District – Payroll (2015M-287)
… our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background … with approximately 2,280 students. Budgeted appropriations for the 2014–15 fiscal year were $66,490,022. Key Findings … or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Hauppauge Union Free School District – Overtime (2016M-70)
… the District is only incurring necessary overtime costs. A security guard worked 33.5 overtime hours for video room coverage, … for overtime prior to the work being performed. Review security staffing and determine whether work shifts can be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
… officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December 2, 2016. … Trustees. General and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled $410,464. Key Findings … of vacation time, which could make the Village liable for large payouts for unused vacation time. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Loans – Divorce and Your Benefits
… for each loan, taking into consideration the member’s age at retirement and whether they retired under a service or disability benefit. Please see the Tiers 3, 4, 5 & 6 Loan Application (RS5025-A) for approximate annual …
https://www.osc.ny.gov/retirement/members/divorce/loansX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File Business Units create contracts, purchase … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… between funds in the submodules. Expenditure transfers for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVillage of Port Dickinson – Financial Condition (2014M-154)
… funds for the period June 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in … for the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Fort Ann – Financial Condition (2014M-197)
… for the period March 1, 2011 through February 28, 2014. Background The Village of Fort Ann is located in …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Western Sullivan Public Library – Library Operations (2015M-156)
… audit was to examine the Library’s financial operations for the period July 1, 2013 through March 27, 2015. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $702,000. Key Findings The Library’s fixed costs for operating its three buildings are high, and officials did …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were … into. Key Recommendations Develop written procedures for maintenance of leave time records and ensure that …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mVillage of Shortsville – Board Oversight (2015M-5)
… comprehensive long-term financial plans for all Village funds. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Cayuga Heights – Board Oversight (2014M-292)
… operations for the period June 1, 2013 through June 30, 2014. Background The Village of Cayuga Heights is located in … Village Board. Budgeted appropriations for the 2014-15 fiscal year total approximately $6.2 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292