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Lyme Central School District – Financial Condition (2016M-383)
… Adopt budgets that represent the District’s actual needs, based on current information and historical …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Village of Nelliston – Department of Public Works Payroll (2015M-104)
… for DPW employees showed the month and year but not the actual days that employees worked. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… state receives federal funds earlier than required for “actual immediate cash needs,” or prior to the date that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesTown of Wright – Financial Operations (2014M-277)
… Adopt realistic budgets based on prior years’ actual results and current and future known needs. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… and conference expenses, including among other things: Denial of reimbursement to employees who do not submit … to enable the proper audit of the claim for reimbursement. Denial of reimbursement for expenses incurred that are not …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresGreenlawn Water District – Accounting Records (2015M-231)
… the Board with monthly financial reports that compare actual revenues and expenditures with the related budget and …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Gowanda - Sewer Financial Operations (2019M-199)
… shared service costs and adjust it, as needed, based on actual expenditures. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Comptroller DiNapoli Releases School Audits
… found no evidence that the board audited the claims before payment. …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsOversight of Contract Expenditures of Phoenix House New York
… five-year term (July 1, 2014 through June 30, 2019) at a total cost of $51.4 million. During our audit scope, … provides outpatient, inpatient, and residential services at several facilities throughout the New York metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Comptroller DiNapoli Releases Audits
… does not adjust each MCO's premium to reflect the MCO's actual facilitated enrollment activities. Hudson River Park … audit determined that for calendar years 2013 and 2014, actual on-time performance for subways was well below the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsLegal Aid Society
… Aid $412,184 for fringe benefit expenses that were not actual and allowable under the terms and conditions of the … during the examination period. Determine the amount of actual fringe benefit expenses Legal Aid incurred since the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… financial reporting requirements for monthly, quarterly, and annual financial statements prepared on a cash basis … Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State, by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… balances and plans for use that are more specific to the actual needs of the District. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mPine City Fire District No. 1 – Board Oversight (2017M-166)
… and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 total $153,040. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Washingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of the Towns of Cornwall, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Catskill Central School District – Financial Management (2017M-134)
… District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. … fund balance totaled $5.5 million as of June 30, 2016 and was 14 percent of 2016-17 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Town of Nichols – Financial Management (2017M-258)
… for 2017 totaled approximately $1 million. Key Findings Actual revenues exceeded budgeted amounts by an annual …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Bellmore Union Free School District – Financial Condition (2016M-276)
… year totaled approximately $33.5 million. Key Findings Actual expenditures were less than budgeted appropriations by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276North Babylon Union Free School District – Financial Condition (2016M-32)
… officials employed budgeting practices resulting in fund balance appropriations that were not needed. The Board … represent the District’s actual needs. Ensure that reserve fund policies outline the need for established funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Milford Central School District – Financial Condition (2016M-87)
… Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates … to budget for certain revenues they consistently received and they also consistently overestimated various … Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87