Search
Richfield Springs Central School District – Financial Condition (2014M-83)
… The District has accumulated excessive balances in reserve funds that can be used to offset budgetary shortfalls in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83IX.8 Overview – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such … was made. Applying the refund reduces the expenditure balance on the appropriation/segregation and federal grant …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewTotal Spending – 2023 Financial Condition Report
… programs. State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 … $5.4 billion in 2023. In 2023, State spending was $11,204 per person. Spending on public health and education represents 70.1 percent of total State spending. … Spending generally reflects the …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTown of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers … be made. Annually audit, or retain an independent auditor to audit, the Supervisor's records. Ensure that monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period January 1, 2015 through … Key Findings The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through January 19, 2017. …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… instructions outlined in Section 8.G - Payment Methods of this Chapter. Upon acceptance at the foreign banking …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Treasurer and did not annually audit the former Treasurer’s records and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and … adequate oversight and annually audit the Treasurer’s reports and records. … Determine whether the Village of …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39State Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditVillage of Monticello – Financial Condition (2020M-107)
… [ read complete report - pdf ] Audit Objective Determine whether the Village … has exhausted nearly 100 percent of its constitutional tax limit. The Village has significant infrastructure needs … financial condition. Monitor the Village’s constitutional tax limit to ensure real property tax levies do not exceed …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Waterloo Central School District - Financial Condition Management (2019M-137)
… with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffern Central School District - Financial Condition (2019M-145)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general … Adopt budgets that reflect realistic estimates for expenditures based on historical trends or other …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… any disbursements before the Treasurer disbursed Company funds. Company officials did not approve any debit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mGreen Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Town of Wellsville – Budgeting (2021M-112)
… 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… exceeding the statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance … exceeding the statutory limit by approximately $680,500 or 6 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… included. The Board did not adopt a fund balance policy or establish targeted funding levels for its reserve funds. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26