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Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records and reports for … Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and perform the … The Supervisor did not provide monthly financial reports to the other Board members. A property tax payment totaling …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District officials … multiyear financial and capital plan for a three- to five- year period, and make appropriate adjustments to …
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)
… The North Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … District officials employed budgeting practices resulting in fund balance appropriations that were not needed. The … calculations or justifications for the funding levels in the reserves. The District maintained balances in two …
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)
… Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates four …
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)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
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)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period … of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information regarding overtime to make informed decisions. District officials did not …
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)
… through August 31, 2015. Background The Hauppauge Union Free School District is located in the Towns of Islip and … Hauppauge Union Free School District Overtime 2016M70 …
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)
… Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key … standards. Without general fund subsidies, the school lunch fund’s operating deficits would average about $70,000 …
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)
… was to determine if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 …
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
… A member is not prohibited from taking a loan from NYSLRS , unless the DRO on file specifically … member has an outstanding loan balance at retirement, the pension will be reduced for each loan, taking into … Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding …
https://www.osc.ny.gov/retirement/members/divorce/loansX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… requisitions, purchase orders, and in general, process voucher payments in the Statewide Financial System (SFS) with … requisitions purchase orders and in general process voucher payments in the Statewide Financial System SFS with …
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
… transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General … transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVillage of Port Dickinson – Financial Condition (2014M-154)
… the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 million. Key Findings Village …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … excessive amounts of fund balance in the general fund to finance operations, which caused this fund to be in fiscal stress at the end of the 2013-14 fiscal year. …
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)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial …
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)
… 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a …
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)
Village of Scottsville Budgeting Practices and Financial Condition 2015M165
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)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292