Search
Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the District relied on the appropriation of fund balance to finance recurring expenditures and, as a result, the … should monitor the District’s use of fund balance to ensure that action is taken, if necessary, to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Town of Esperance – Fund Balance (2016M-405)
… a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … The District’s retiree health insurance reserve is not a legally permissible reserve. The improperly restricted … reclassified as unrestricted fund balance. Develop a plan to use the excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Bellmore Union Free School District – Payroll (2023M-129)
… Audit Objective Determine whether Bellmore Union Free School District (District) officials approved, supported and … action. … Determine whether Bellmore Union Free School District District officials approved supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Schaghticoke – Board Oversight (2023M-78)
… [read complete report – pdf] Audit Objective Determine whether the Village … controls or other oversight procedures to compensate for the Clerk-Treasurer performing all functions of the … duties. Audit the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Brocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for the period July 1, … insurance reserve balance and transfer excess funds to fund balance or other reserves. … Malverne Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Depew Union Free School District – Financial Condition (2016M-229)
… Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three schools … Board and District officials overestimated appropriations in the adopted budgets and allowed unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229East Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims processing for the period July 1, 2014 through May 31, 2016. Background The … Key Findings The claims auditor did not properly identify and report all confirming purchase orders to the Board. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… Purpose of Audit The purpose of our audit was to determine if District credit … claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, … credit card company directly withdraws monthly payments from the District bank account without the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … financial plans, including projecting funding levels and use of reserve funds and update these plans periodically. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Canandaigua City School District – Procurement (2022M-141)
… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively procured … corrective action. … Determine whether Canandaigua City School District District officials competitively procured the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Village of Altamont – Justice Court Operations (2016M-199)
… 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 … During our audit period, the Court collected $103,007 in fines and fees and $9,015 in bail. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Filing the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information … form to NYSLRS. By submitting the information through Retirement Online , you are certifying the electronically transmitted data is a true and correct statement for each member reported. To begin your online …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionOversight of Public Water Systems (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-follow2019 Financial Condition Report – 2019 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report … the fiscal year ended March 31, 2019. New York continues to benefit from a national economic expansion that has lasted … deficit of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating surplus last year), decreasing …
https://www.osc.ny.gov/reports/finance/2019-fcrAccounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … the MIR Date . This guidance is in place through June 24, 2021 … Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interest