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Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. … for payment. The Board did not establish adequate controls to properly monitor the use of credit cards. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157CUNY Bulletin No. CU-277
… Purpose To explain procedures for processing the December 2006 … The Uniform Allowance Payment is authorized pursuant to a City University of New York memorandum dated October 27, … December 21, 2006 Eligibility and Payment Amounts Refer to the attachment for eligibility requirements and payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesWorcester Central School District – Unassigned Fund Balance (2016M-1)
… in the District’s budgets to avoid raising more real property taxes than necessary. … Worcester Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … and included appropriated fund balance not used as planned to fund operations. The budgets overestimated appropriations … through 2015-16. Unrestricted fund balance increased to almost $854,000 or 15 percent of the ensuing year's …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … and meaningful audit of claims prior to approving them for payment. … PutnamNorthern Westchester Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process for … time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a … statement or sufficient detail for the central treasurer to determine if all receipts collected were submitted to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Wynantskill Union Free School District – Purchasing (2022M-85)
… Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to … competitively bid. Follow the District’s purchasing policy for 25 purchases (83 percent) totaling $53,883. Adequately document they sought competition for 17 purchases totaling $27,231. Further, contract award …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Town of Dayton – Financial Condition (2013M-90)
… in a manner that benefits Town taxpayers, such as reducing property taxes, or for other statutorily authorized purposes. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Hamden – Financial Condition (2013M-86)
… purposes over which there is direct control (such as real property taxes) to fund appropriation increases and reduce …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-862020 Financial Condition Report – 2020 Financial Condition Report
… York, with more widespread economic uncertainty than we have seen in decades. This Financial Condition Report can …
https://www.osc.ny.gov/reports/finance/2020-fcrAlexander Central School District – Financial Management (2020M-64)
… to fund operations. Use reserves in accordance with legal requirements. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Bennington - Financial Management (2019M-249)
… report - pdf] Audit Objective Determine whether the Board and Town officials properly managed finances by ensuring … multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Canaseraga Central School District - Financial Management (2019M-104)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … the use of reserves. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… agreed with our recommendations and indicated that they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Holland Central School District – Financial Management (2015M-58)
… and Sheldon in Wyoming County. The District is governed by the Board of Education, which is composed of seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVillage of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management practices for … fund balance policy establishing the level of fund balance to maintain, resulting in excessive unrestricted general fund … Develop budgeting and fund balance policies to govern the budgeting process and the levels of …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166X.4.C Contacts – X. Guide to Vendor/Customer Management
… be someone that can make legal and financial decisions for the vendor. The primary contact also receives the Vendor … Portal invitation email, which includes instructions for enrolling in electronic payment. Process and Transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts