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IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide essential information that can be used for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewSmithtown Fire District – Capital Project (2014M-231)
… reconstructing capital assets. Key Recommendations Ensure that permissive referendums for capital projects financed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Willsboro 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-362Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202West Babylon Union Free School District – School Lunch Operations (2016M-243)
… Purpose of Audit The purpose of our audit was to determine if the District was effectively managing … schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 employees. Budgeted … approximately $1.7 million. Key Findings Meals cost more to prepare than the revenue generated by the meal sales. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Westchester Community College – Fixed Assets (2017M-78)
… County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cWilliam Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… be reimbursed for appropriate, allowable and documented State expenses. Reimbursements to cash advance accounts are … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Determine whether … by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeGlens Falls Housing Authority – Tenant Rents (2014M-370)
… Purpose of Audit The purpose of our audit was to assess the Authority's internal controls … The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Great Neck Union Free School District – Fuel (2016M-82)
… The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools … Recommendations Ensure policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Locust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, 2014 through … Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Port Jefferson Union Free School District – Information Technology (2014M-039)
… The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … vendor being added to the vendor list is already included in the vendor master file and has not established procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPine Bush Central School District – Claims Audit Process (2017M-171)
… Purpose of Audit The purpose of our audit was to determine whether … were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management