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Schalmont Central School District – Financial Condition Management (2018M-15)
… determine whether District officials effectively managed fund balance for the period July 1, 2014 through June 30, … approximately $46.6 million. Key Findings Unrestricted fund balance exceeded the statutory limit at the end of the 2015-16 and 2016-17 fiscal year. The general fund’s reported results of operations and fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a … Enforce the acceptable use policy. Adopt a comprehensive online banking policy and ensure that someone who does not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mClyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.8 … fiscal years 2012-13 through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Portville Central School District – Financial Condition (2013M-384)
… general fund expenditures for the 2013-14 fiscal year are approximately $16 million. Key Findings The Board failed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … recordkeeping. Adopt written IT policies and procedures to address acceptable computer use, internal user access, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Huntington Union Free School District – Online Banking (2022M-178)
… that online banking transactions were appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, … existing reserves requiring such authorization. Ensure all original invoices are maintained to substantiate capital …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Greene – Budget Practices (2016M-409)
… Town officials have not developed long-term financial and capital plans. Key Recommendations Develop and adopt budgets … needs. Develop comprehensive multiyear financial and capital plans. … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… School District’s (District’s) Board of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the District’s … regarding the District’s long-term financial goals and help guide the Board and officials as they develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Victor – Financial Management (2015M-166)
… to evaluate the Village’s financial management practices for the period June 1, 2013 through July 8, 2015. Background … Board of Trustees. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $2.4 million. … financial plan. The Board did not conduct or provide for an annual audit of the Treasurer’s records and reports. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Saratoga County – County Bridge Maintenance (S9-13-7)
… includes a professional engineer who is directly involved with the oversight of bridges. The DPW operating budget was …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… issued on or before November 30, 1989, which does not conflict with or contradict GASB pronouncements: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of non-payroll … for banking activities and online purchases. Ensure that all disbursements are audited by the Board, listed on the … cards comply with Library policy. Establish and maintain a list of authorized credit card users. Library officials …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Horseheads – Financial Management (2015M-211)
… multiyear financial plans to address the use of fund balance to finance operations, the continued reduction of … realistic estimates of revenues, appropriations and fund balance. Develop comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, the … inter-fund loans. Carefully monitor actual budget results to identify potential fiscal difficulties, such as structural …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94IX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or CFDA) ASAP Automated Standard Application for … Number or ALN) CFR Code of Federal Regulations CMIA Cash Management Improvement Act DUNS Data Universal Numbering … and Children Guide to Financial Operations REV. 03/12/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsOpinion 88-60
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Concessions (to … ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p 159; 15 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-88-60