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IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… run to create the corresponding Accounts Receivable (AR) for the award. This AR amount then populates the drawdown worksheets. The … bills which results in an outstanding Accounts Receivable (AR) for the award. This AR amount then populates the drawdown …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesNYS Comptroller DiNapoli Announces Coal Investments Under Review
… in line with the growing low carbon economy. The review of coal companies is part of DiNapoli’s Climate Action Plan to further decarbonize the … the Fund’s portfolio because they earn at least 10 percent of revenues from mining thermal coal – coal that is burned in …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewSchenevus Central School District - Financial Condition (2018M-83)
… Determine whether District officials adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Development Agency is an independent public benefit corporation created to promote, develop, encourage and assist … has no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually retained and created. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanElmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76North Rose-Wolcott Central School District – Financial Management (2016M-22)
… July 1, 2014 through January 4, 2016. Background The North Rose-Wolcott Central School District is located in the … North RoseWolcott Central School District Financial …
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)
… October 31, 2015. Background The North Babylon Union Free School District is located in the Town of Babylon, … North Babylon Union Free School District Financial Condition 2016M32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Garrison Union Free School District – Financial Condition (2016M-108)
… through December 10, 2015. Background The Garrison Union Free Central School District is located in the Town of … Garrison Union Free School District Financial Condition 2016M108 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Islip Union Free School District – Financial Condition (2013M-213)
… Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213West Seneca Central School District – Financial Condition (2014M-381)
… July 1, 2009 through January 14, 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie … West Seneca Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Purpose of Audit The purpose of our audit was to examine the school lunch fund’s financial … Hamilton Central School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… collected tuition, and deposited and recorded collections in a timely manner. Key Findings School officials and staff … we reviewed. However, they did not deposit collections in a timely manner. Officials and staff did not: Deposit and … Because School officials did not deposit collections in a timely manner, the School did not have access to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsVillage of Corinth – Investment Program (2023M-146)
… investment program - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to estimate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Greenville Fire District – Investment Program (2023M-106)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers include: Expenditure transfers between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure transfers for agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVillage of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154State Comptroller DiNapoli Releases School Audit
… accounted for, properly remitted and deposited. Other than minor exceptions, disbursements were properly supported and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditTown of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for the … Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The Town could not provide a Board … reserve or transfer its money into other reserve funds with the same tax base to the extent permitted by statute. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of … Determine whether the Town of Hempstead Local Development Corporations THLDC Board of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance