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2017 Annual Cash Basis Report on State Funds

… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected …

https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds

2018 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds

2019 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-funds

City 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-141

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

… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget and a comprehensive appended …

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

Sidney Central School District - Financial Management (2019M-243)

… officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The … year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

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

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

… As a result, it levied more taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s …

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

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

2021 Annual Cash Basis Report on State Funds

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

2020 Annual Cash Basis Report on State Funds

… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds … Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating …

https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-funds

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

… The Board routinely adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus … goals and objectives for funding long-term operating and capital needs. This plan should be monitored and updated on … the Town’s needs. Adopt budgets that include realistic estimates for revenues, expenditures and appropriated fund …

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

Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)

… financial operations for the period January 1, 2013 through October 31, 2014. Background The Town of Essex is … financial operations for the period January 1 2013 through October 31 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60

Town of Hampton – Justice Court Operations (2013M-305)

… financial activity for the period January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in … financial activity for the period January 1 2012 through June 30 2013 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… and properly supported. Audit and approve all claims on a monthly basis prior to payment. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

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

… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …

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)

… adopted realistic budgets and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets or effectively manage fund balance. The Board also: Adopted annual budgets expecting … surpluses totaling $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82