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Downsville Central School District – Fund Balance (2016M-79)
… Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Village of Clinton – Financial Management (2014M-316)
… 2012 through January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… officials established adequate controls over Parks and Recreation Department (Department) financial activities. … for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former Director awarded scholarships (i.e., waived registration fees) without any guidelines, Board oversight or …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Wellsville Central School District – Financial Management (2017M-159)
… in Allegany County. The District, which is governed by an elected seven-member Board of Education, operates two … and appropriations to avoid levying property taxes at a level greater than needed and that estimates in the annual … fund balance within the statutory limit, and develop a plan to reduce unrestricted fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Adirondack Central School District – Financial Condition (2016M-184)
… Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … conform to the first four levels of use in the Department Tree, as these levels are used for statewide reporting. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesTown of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid … benefits. We found errors in general fund employee payroll payments aggregating $2,484: $1,273 in over-payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201CUNY Bulletin No. CU-703
CUNY Bulletin No CU703
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkState Comptroller DiNapoli Releases Audits
… to Oct. 31, 2019, state police processed 1,656 kits, but only 356 of them were completed within the time frames … in hard copy form at the time of the audit, of which only a small portion was entered into an electronic system …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-295
… criteria are affected: Union Name Bargaining Unit Civil Service Employees Association 87 … the 2017-2021 Agreement between the UCS and the Civil Service Employees Association (CSEA – BU 87), provides … with the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawOpinion 2000-16
… fire insurance tax monies, the monies may be expended only in the manner prescribed by the special act (see, e.g., … tax monies, section 617.0 provides: Such taxes shall only be used for the care and relief of disabled or indigent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Elmsford Union Free School District – Fixed Assets (2017M-147)
… approximately $33.5 million. Key Findings The District does not have a comprehensive policy for identifying and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Montgomery County – Financial Condition (2013M-234)
… the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 square miles and has a … Montgomery County Financial Condition 2013M234 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Comptroller DiNapoli Releases School Audits
… fund balance to finance district operations, however, they only used $1.27 million of appropriated fund balance during …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… lacked sufficient supporting documentation to substantiate employee benefits and salaries. LaFayette Central School District – … governing the establishment and use of its reserve funds. Auditors found four of the five reserve funds in the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Government-Wide Financial Data – 2023 Financial Condition Report
… related to the program; Grants and contributions that can only be used to pay for the operations of a particular …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… travel status, are not actual or necessary expenses. The course of action to be taken is sometimes a matter of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations … $5.1 million, which were funded primarily with real property taxes, sales tax, and State and Federal aid. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Village of Keeseville – Financial Condition (2013M-192)
… is located in Essex County. The Village is governed by a Board of Trustees which comprises four elected Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192