Search
Liberty Central School District – Financial Operations (2016M-25)
… through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, … students, is governed by a nine-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal … reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… access controls to ensure proper segregation of duties in the computer system or limited access to users based on … and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Ellenville Central School District – Financial Condition (2015M-330)
… School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, which operates three schools with approximately 1,700 students, is governed by an … Budgeted appropriations for the 2015-16 fiscal year total approximately $48.6 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Total Spending – 2023 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Receipts – 2023 Financial Condition Report
… by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2019 to 2023: Total receipts increased 38.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsWalton Central School District – Financial Condition (2014M-118)
… Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… governed by its charter and State and local laws. The City Council (Council) comprises an elected Mayor and eight … the City has not made progress implementing corrective action, as none of the 12 audit recommendations were … reasonable explanations for their lack of corrective action. … The purpose of our review was to assess the City of …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fVillage of Sagaponack – Claims Processing (2017M-124)
… audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. … Board of Trustees. Budgeted general fund appropriations for the 2016-17 fiscal year totaled $850,659. Key Findings … documentation. Competitive quotations were not sought for some purchases. Key Recommendations Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Genesee – Disbursements (2016M-433)
… duties of disbursing funds through wire transfers and electronic payments. The Board did not conduct an annual … with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… accounts to help prevent unauthorized computer use, access and loss. Key Findings District officials did not properly … to help maintain continuity of business office operations and prevent unauthorized computer use, access and loss. Officials also did not establish written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsYour 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 … close of the fiscal year in which they are made. … 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-228Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… County and was created by a special act of the State Legislature in 1963. The Library, which operates one building with 20 employees, is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… work Services not paid for by the municipality (e.g., wedding ceremonies) (Rev. 9/19) … A guide to the requirements …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… complete report - pdf] Audit Objective Determine whether the Board adhered to the law and District policy when procuring professional … with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCharlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control … IT security policies. Develop comprehensive procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Waterloo Central School District - Financial Condition Management (2019M-137)
… that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more than $9.3 million … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Total 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 State … and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $13.6 billion (7.9 percent) to $187 billion in 2021. Since 2017, the growth in State spending (18.8 …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Receipts – 2021 Financial Condition Report
… taxes, or both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State … by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTotal Spending – 2022 Financial Condition Report
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State Spending Has … of 12.1 percent). State spending has been partially paid for by borrowing $30.5 billion since 2018, including $3.4 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Receipts – 2022 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receipts