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Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… whether the entries are appropriate. The board must exclude any duties that are not work-related from the …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesTotal Spending – 2023 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Receipts – 2023 Financial Condition Report
… affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base … on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Spending – 2021 Financial Condition Report
… which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of … Compared to the prior year, State spending increased $13.6 billion (7.9 percent) to $187 billion in 2021. Since 2017, … In 2021, State spending was $9,649 per person. Spending on public health and education represents 66.8 percent of …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… on public health and education represents 67.5 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Receipts – 2022 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsVendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationTotal Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and … spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See … Revenues are affected by economic changes and changes in federal and …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsState Comptroller DiNapoli Releases Municipal Audit
… (JCIDA) – Project Approval and Monitoring JCIDA officials did not appropriately evaluate all projects prior to approval … Auditors determined officials did not verify an applicant’s project information or complete adequate cost-benefit … or compare it to estimates in project applications. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditWaterloo Central School District - Financial Condition Management (2019M-137)
… District officials: Consistently adopted budgets that in total overestimated appropriations by $9.3 million for … 2015-16 through 2017-18. Approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Charlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Half Hollow Hills Community Library - Fund Balance (2018M-127)
… Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how the … funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how they will be …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District … the audit period. Key Recommendations Use a competitive RFP process when contracting for the annual audit and repeat …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHudson Valley Community College – Tuition and Fees (2016M-348)
… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Purpose of Audit The purpose of our audit was to examine the District’s oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… fiscal year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the … since 2011. Key Recommendations Discontinue the use of a debit card. Ensure that the Treasurer file the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… track and inventory information technology (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a comprehensive … written policy for establishing and maintaining IT equipment inventory. Did not maintain a complete and accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory