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Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… most aspects of financial condition. However, officials have not: Utilized their multiyear financial plans to help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsBerkshire Union Free School District – Financial Condition (2015M-310)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through August 12, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Canandaigua City School District – Procurement (2022M-141)
… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Village of Harriman – Water Department Billing (2014M-311)
… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately … code. Develop clearly written policies and procedures for how the average consumption should be calculated and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Benson - Disbursements (2019M-54)
… the Supervisor’s records and reports. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-542019 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-fcrOperational Advisory No. 24
… : In preparation for Fiscal Year End 2024-25 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of Year …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesState Agencies Bulletin No. 1878
… be emailed to the respective payroll offices. Members who have an OVP or Q06-Q20 or QC0 balance for calendar year 2020 … pay the year-end adjustment to those Members who appear on any of the exception listings: Determine the amount of salary … the Payroll in Administration Pay Period 19C If a Member does not serve through 12/31/2020 and the removal transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Lockport – Justice Court (2018M-36)
… - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … could not provide an accurate monthly accountability to reconcile the Court’s cash assets and outstanding … cash on hand and on deposit in the bank should be compared to a listing of Court liabilities. Differences should be …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Cayuga County Community College – Information Technology (2013M-291)
… members and a student trustee. Key Findings The College does not have a complete, centralized and up-to-date inventory record …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Connetquot Public Library – Cash Disbursements (2017M-125)
… contained a confirming purchase order (PO) or did not have sufficient supporting documentation. Key Recommendations … Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming POs to emergency …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … did not adopt an adequate extra-classroom activity policy to provide comprehensive guidance for District officials and students. The Board did not appoint a faculty auditor to ensure that receipts were issued, disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the … Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period July 1, 2014 … in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure that all … estimated cost. Require the capital project administrator to submit periodic reports that show actual revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Indian River Central School District – Financial Condition Management (2022M-92)
… and the current findings and recommendations are similar to our November 2016 Financial Condition audit report. While … the prior audit recommendations, they must continue to improve their management of financial condition, otherwise more taxes will be levied than are needed to fund operations. From 2017-18 through 2020-21, the Board: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and … provided inaccurate and unsubstantiated information to the Board. The Board has not ensured the maximum occupancy of tenant housing units to qualified applicants. The Authority’s IT system recently …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … The Board did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had … comprehensive multi-year financial and capital plan to adequately address the Town’s long-term operational and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202