Search
Town of Owego - Water Fund Operations (2021M-205)
… complete report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Town of Hamden – Financial Condition (2013M-86)
… which comprises five elected members – the Town Supervisor and four Board members – governs the Town. The Town’s 2013 … Key Findings The Board has not properly monitored budgets and managed fund balance in the general fund. The Board has … as real property taxes) to fund appropriation increases and reduce reliance on fund balance. Monitor the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Village of Hempstead – Budget Review (B7-13-13)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewState Agencies Bulletin No. 1807
The purpose of this bulletin is to provide agencies with instructions for submitting the January 1 2020 salary increases
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… cash in the account agrees to the advance amount reported on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query in SFS. … Confirmation of this Chapter. If the advance reported on the NY_AP_CASHADV_AUTHORIZED_LIMIT query does not equal the total cash on hand, the state agency must follow the guidance in Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advancePutnam Central School District – Fund Balance Management (2020M-27)
… overestimated resulting in increasing fund balance levels and the District did not use all of the fund balance … funds as a financing source to fund one-time expenditures and reserves, pay off debt or to reduce District property … realistic estimates of appropriations. Periodically review and update the District’s multiyear financial plan for actual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Town of Milford – Justice Court Operations (2014M-279)
… open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Saratoga Springs Public Library – Claims Processing (2014M-351)
… of the Library’s internal controls over claims processing for the period July 1, 2013 through June 30, 2014. Background … Springs City School District. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $5.5 … the responsibility to audit and approve all claims for payment to the Board President. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Wells Central School District – Financial Condition Management (2017M-70)
… District officials effectively managed general fund balance for the period July 1, 2013 through November 30, … budgets were unrealistic and included appropriated fund balance not used as planned to fund operations. The budgets … percent from 2013-14 through 2015-16. Unrestricted fund balance increased to almost $854,000 or 15 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Morrisville-Eaton Central School District – Online Banking (2017M-98)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured online … are reviewed in a timely manner and designate one computer to be used strictly for online banking transactions. Provide Internet security awareness training to involved employees. … MorrisvilleEaton Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Ogdensburg City School District – Payroll (2016M-250)
… payroll clerk’s duties so that the clerk does not control all aspects of payroll transactions. If it is not feasible to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Wallkill Central School District – Financial Management (2015M-294)
… as of June 30, 2015. Total fund balance exceeded statutory limits each year. Key Recommendations Develop budget …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates … firm for the last three years. Key Recommendations Develop and adopt budgets for the general and school lunch funds that are structurally balanced with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of Trustees. The … up-to-date accurate residency records are maintained and these records are reconciled with the billing … Prepare all bills on an FTE basis. Ensure that accurate and timely reconciliations are performed for all resident …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Sullivan West Central School District – Financial Condition (2014M-40)
… audit was to examine the District’s financial activities for the period July 1, 2012 through October 8, 2013. … with approximately 1,200 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33 … reserve fund balances were in excess of the amounts needed for authorized purposes. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Camden Central School District – Financial Condition (2016M-51)
… funds in a manner that benefits District residents. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Clarence Central School District – Financial Condition (2016M-128)
… is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six … $75 million. Key Findings Despite its budgetary surpluses and excess fund balance, the District continued to increase … of fund balance that is not provided for by statute and a circumvention of the statutory limit imposed on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323