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2021 Financial Condition Report – 2021 Financial Condition Report
… the State’s financial footing. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2021-fcrAccounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to … invoice numbers in the invoice number field on a voucher may cause the following problems: SFS will not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherChenango Fire Company – Controls Over Financial Activities (2014M-290)
… of Audit The purpose of our audit was to examine the Company’s controls over financial activity for the period … January 1, 2013 through September 9, 2014. Background The Company is incorporated under New York State Not-For-Profit … is located in the Town of Chenango in Broome County. The Company provides fire protection to the Towns of Chenango, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mYates County – County Clerk Cash Receipts (2015M-223)
Yates County County Clerk Cash Receipts 2015M223
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Saratoga Youth Recreation – Financial Activities (2016M-258)
… the Program’s financial activity was properly recorded and reported and that Program moneys were safeguarded for the period … joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Terryville Fire District – Treasurer’s Duties (2017M-136)
… separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. … process. The Treasurer did not control her electronic signature. Key Recommendations Establish compensating … Ensure the Treasurer maintains control of her electronic signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… The purpose of our audit was to determine whether the District established adequate controls to ensure that … was properly recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208East Meadow Public Library – Claims Auditing (2017M-275)
East Meadow Public Library Claims Auditing 2017M275
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… competition when contracting for professional services or to provide justification when seeking competition will not …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Shenendehowa Central School District – Claims Processing (2016M-137)
Shenendehowa Central School District Claims Processing 2016M137
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Valley Stream Central High School District – Payroll (2016M-19)
… July 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the … 7-12 of the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of … The Garden City Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. Background The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and … buildings with approximately 8,400 students. The District is governed by a seven-member Board of Education. Annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… associated employee benefits costs totaled $99.9 million, or about 81 percent of the District’s total general-fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
Moriah Central School District Internal Controls Over Leave Accruals 2014M84
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsVillage of Irvington – Selected Financial Activities (2015M-265)
… not receive any new amendments relating to the delinquent carrier and was unable, therefore, to determine the exact …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Central Valley School District – Claims Audit (2015M-129)
… The Treasurer does not oversee the application of her signature on checks or compare checks to the warrant prior to … of allowing checks to be signed by computer imprinted signature without the Treasurer’s direct supervision and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by … Monitor and enforce compliance with travel and conference policies. Consider using US General Services …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andVillage of Green Island – Water Fund Financial Condition (2015M-237)
… was to evaluate the financial condition of the Village’s water fund for the period June 1, 2012 through May 31, 2015. … appropriations were approximately $3.1 million and water fund appropriations were $637,125. Key Findings The water fund balance has continuously been in a deficit …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237