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Berkshire Union Free School District – Financial Condition (2015M-310)
… school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The … four fiscal years. Key Recommendations Monitor revenues and expenditures throughout the year and take corrective action when necessary to avoid incurring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Scarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120East Moriches Union Free School District – Claims Processing (2016M-273)
… account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Village of Ellicottville – Procurement (2016M-426)
… 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately … bid or obtain quotes for purchases as required in its procurement policy. The procurement policy does not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Little Flower Union Free School District – Tuition (2015M-233)
… Findings The District does not have contracts with four home school districts or counties. The District has a … agreement including specific payment terms with all home school districts and counties. Continue efforts to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 million. Key Findings The District consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … can NOT lapse with a negative balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsState Police Bulletin No. SP-225
… Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… that is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing. … assigned to the advance account must be used and can be viewed on the NY_AP_CASHADV_AUTHORIZED_LIMIT public … that is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… of our audit was to review the Board’s oversight of the Library’s financial operations for the period January 1, 2012 … through May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which received its charter from the Board of Regents …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Walworth-Seely Public Library – Board Oversight (2014M-260)
… by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392. Key Findings The Board gave the …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Schroon Lake Fire District – Cash Disbursements (2017M-9)
… the State, distinct and separate from the Town of Schroon, in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding the 4 percent … limit. Key Recommendations Discontinue the practice of reducing unrestricted fund balance by making un-budgeted … year-end interfund transfers. Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementOversight of Public Water Systems (Follow-Up)
… there are emerging contaminants with known adverse health effects that the Department continues to study to determine …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followState Police Bulletin No. SP-218
State Police Bulletin No SP218
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesFort Edward Union Free School District - Financial Condition (2019M-245)
… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245IX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid … that financial resources may be transferred from one fund to another with specific statutory authorization for such … acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsBroadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65