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Village 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-104South Country Central School District – Procurement (2013M-91)
… period July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located … There are no recommendations for this report. … South Country Central School District Procurement 2013M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Lyme 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-383Town of Colchester – Financial Condition (2016M-376)
… reasonable budgets that more accurately reflect historical trends in actual revenues and expenditures. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Greenlawn 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-231Town of Wright – Financial Operations (2014M-277)
… taxes. The Board did not ensure that purchases were at the best price and that all disbursements were for proper Town …
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
… conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresVillage of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199IX.12.F CMIA Interest Liabilities – IX. Federal Grants
CMIA interest liabilities paid by either the Federal Government or the state to the other compensate for lost value e
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesState Comptroller DiNapoli Releases Audits
… actual facilitated enrollment activities. Hudson River Park Trust: Selected Financial Management Practices … State Education Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… found that appropriations were overestimated by an average of $1.3 million (7 percent) each year or a total of almost $3.8 million. As of June 30, 2018, surplus fund … was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsOversight of Contract Expenditures of Phoenix House New York
… to Motivate, Enlighten and Serve Addicts, Inc. ( 2015-S-24 ) Office of Alcoholism and Substance Abuse Services … Program: Provider Claiming of Depreciation Expenses ( 2015-S-84 ) … To determine whether the Office of Alcoholism …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkLegal Aid Society
… our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal …
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
… and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other Financing Sources, including ten year trend analysis Detail schedules of Receipts, Disbursements and Other … Sources, ten year trend analysis and graphic presentations Detail schedules and graphs on Local Assistance Grants, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mWashingtonville Central School District – Financial Condition (2017M-129)
… represent the District’s actual needs and discontinue the practice of adopting budgets that appropriate fund balance …
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)
… include realistic estimates of appropriations based on actual needs to avoid levying taxes at a level greater than …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Pine 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. Background The Pine City Fire District No. 1 is a district corporation of the State, distinct and separate … 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-166Town of Nichols – Financial Management (2017M-258)
… fund balance and use the excess funds as a financing source for either one time expenditures or to improve the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition … The North Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32