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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District … District contracts with Milford Central School District to manage its school lunch operations. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionCUNY Bulletin No. CU-698
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2020 CUNY … the Time Entry page. Affected Employees CUNY employees in the following titles are affected: Staff Nurse (Full-time) … or Nurse Practitioners who are Active or on a Leave With Pay on December 15, 2020 receive $787.14. Hourly Staff Nurses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyVillage of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Agencies Bulletin No. 1969
… year because the Member’s statutory salary of $110,000 is not evenly divisible by 26 pay periods. Members who serve … is needed. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a … Listings Exception listings identify Members who will not receive an automatic year end adjustment based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureArdsley Union Free School District – Reserve Funds (2015M-348)
… Purpose of Audit The purpose of our audit was to examine the District’s … identifying the leave balances for employees entitled to a payout at retirement included employees who were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Westmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… service fund over the past four years without using this money for debt payments. The Board has not adopted … to ensure they do not accumulate to excessive levels. Use money in the debt service fund to pay related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementLake George Fire Company - Cash Receipts (2015M-216)
… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board … oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialTown of Humphrey – Financial Management (2013M-116)
… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the … overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. The …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Randolph Academy Union Free School District – Financial Management (2015M-248)
… approximately $7.2 million. Key Findings The Board has not adopted written policies and procedures to help guide the … after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mYonkers City School District – Fixed Assets (2015M-229)
… The District operates 39 schools with approximately 26,000 students. As of July 1, 2014, the responsibility for the … valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… made $11,900 in disbursements. Key Findings The Board did not review and the Committee (composed of the President and three Company members) did not audit the Treasurer’s records or bank statements for the … and was ordered to pay restitution. The Board did not conduct a proper audit of claims in accordance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… and approved prior to payment. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … functions over the cash receipts and disbursements where possible or implement compensating controls where segregating …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Fund Financial Data – 2023 Financial Condition Report
… financial resources— cash or liquid assets that are available to pay current obligations (or will be soon). Funds … used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In … funds The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataVillage of New York Mills – Justice Court (S9-14-4)
… for 2013 were $43,284. The Village had one Justice, Robert Glenn, and two part-time Court clerks during our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Yonkers – Payroll (2017M-212)
… leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $546 … documenting the type of records to be maintained for requesting, approving, using and recording leave time, …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… capital investments. Key Findings Agency officials do not verify the investment and job information provided when … apply for financial assistance. Agency officials have not established adequate cost-benefit analysis procedures. Agency officials do not adequately monitor ongoing project activity. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityTown of Chemung – Conflict of Interest (2022M-176)
… totaling $5,931, during our audit period. In accordance with New York State General Municipal Law Article 18, each … by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service … Ensure that officials and employees are familiar with and follow the requirements of New York State General …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176