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Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… supported to allow officials to determine whether funds were deposited. We found that 462 collections paid by …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Putnam Central School District – Fund Balance Management (2020M-27)

… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Village of Maybrook – Financial Condition (2020M-54)

… and Village officials appropriately managed the Village’s financial condition. Key Findings The Board did not … during the budget process. The Village’s overall fund balance decreased by $642,000 (63 percent) from 2014-15 to … five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Canaseraga Central School District - Financial Management (2019M-104)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Alfred-Almond Central School District - Financial Management (2019M-131)

… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)

… approximately $1.5 million for the general and highway funds. Key Findings The Board has not established an …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373

Genesee Valley Central School District - Financial Management (2019M-231)

… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Albion Central School District – Budgeting (2016M-80)

… reserve fund policy and use the excess amounts in reserve funds, in accordance with applicable statutory provisions, in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80

Jasper-Troupsburg Central School District – Financial Condition (2015M-22)

… Develop and adopt budgets for the general and school lunch funds that are structurally balanced with recurring …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22

Holland Central School District – Financial Management (2015M-58)

… a comprehensive policy for establishing and using reserve funds. Properly establish existing reserves requiring such …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

Schenevus Central School District – Budgeting (2014M-123)

… requirements, and the insurance and debt service reserve funds contained excess moneys. Key Recommendation Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123

Town of Dix – Supervisor’s Control of Cash (2022M-57)

… collect, disburse and maintain custody of all Town funds. Provide proper oversight of the bookkeeper. Adopt …

https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57

Village of Victor – Financial Management (2015M-166)

… and the levels of unrestricted fund balance and reserve funds to maintain. Develop, adopt, monitor and periodically …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166

Long Lake Central School District – Capital Project (2021M-183)

… records during the audit period to ensure unexpended funds are accurately disposed of when the project is …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and Additions or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… Accounts Payable Journal Voucher (APJV) transactions are used … the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust expenditures …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers