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Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… $13 million. Key Findings For five of the District’s seven reserves, totaling more than $4.3 million, the District’s … reserve funds will be used or replenished. Review existing reserves, determine the amounts that are not necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … elected Mayor and Village Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … recurring revenues. The Board used unexpended fund balance to finance the Town’s increasing expenditures. The Board did … used an interfund transfer from the town-wide general fund to finance operations for the part-town highway fund in 2013. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mSubway Recovery Tracker
… from December 2021 to April 2022 and A line stops at Beach 25th Street, Beach 44th Street, Beach 90th Street, Beach 98th Street, Broad Channel and Rockaway Park-Beach 116th Street from February 2025 to April …
https://www.osc.ny.gov/osdc/subway-recovery-trackerEDSS - Procurement Record Help
… these terms, please see the Glossary of Terms . What is the difference between the Contract Term and Period? The … of the full life or the shell of the contract; the period is the effective start and end dates for the budget and work … the Procurement Record Amendment. If my Procurement Record is non-approved and I want to resubmit it, how should I enter …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… the Department’s responsibilities for administering the registration and licensing for certain types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk … could potentially be operating without a valid Department registration. We performed site observations at 241 of these …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesIX.9.B Transfers to Other Funds – IX. Federal Grants
… In order to preserve federal grant reporting requirements, statutory … the federal grant fund as an Operating Transfer (transfer account code 60810 along with the fund affiliate of the receiving fund). These transactions are referred to as "Source 9" transactions which denote that the transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsAccounts Payable Advisory No. 63
… Subject: Selecting Category Codes in the Statewide Financial System (SFS) … to Financial Operations (GFO), Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is used to identify the specific goods or … Selecting Category Codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesTown of Hyde Park - Payroll and Time Records (2018M-225)
… report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … officials established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… provides transportation to medically necessary services for recipients who are unable to obtain transportation on … verifiable records necessary to support Medicaid payments for a period of six years. If the information is incomplete, … transportation claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followTioga County – Social Service Contracts (2023M-162)
… monitored contracts through reviewing agency reports, in-person meetings with agency staff and firsthand … of the 10 contracts we reviewed totaling $344,210 did not meet contract terms. Officials were either unaware that … contract terms or were aware and allowed the contract to continue without termination as follows: One agency …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… to the Board. $7,239 for alcohol. $5,121 for 14-karat gold and diamond rings for the Chief and his spouse. $2,728 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Wallkill Central School District – Claims Auditing (2023M-52)
… reports to the Board. As a result, the Board was not aware of all claims paid. The claims auditor’s deficiencies …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Falconer Central School District – Financial Management (2024M-52)
… to provide a funding source for capital projects without voter approval is misleading and continues to further …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … appropriate inventory recordkeeping, or vehicle and equipment usage and disposal. Key Recommendations Evaluate … maintaining custody of District assets for vehicles and equipment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Town of Minetto – Financial Condition (2013M-284)
… 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves approximately … Town Board, which comprises five elected Board members, is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30 …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30