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Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… from 10 cash advances totaling $19,997 were spent. The central treasurer made seven disbursements totaling $14,189 … documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mGlossary
… Abandoned Property Law The New York State Abandoned Property Law can be found in McKinney’s Consolidated Laws of New York, Book 2 ½, or on the Internet at: … New York State. Reports Processing Is comprised of several units that receive, prepare, balance and release abandoned …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not filed the District’s annual update document (AUD), as required, even though the accounting books were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… District is located in the Town of Clarksville in Allegany County and the Towns of Hinsdale, Humphrey, Ischua and Olean in Cattaraugus County. Receipts in the District’s extra-classroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of … costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Hubbardsville Fire District - Board Oversight (2018M-107)
… diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Elba Central School District - Financial Management (2018M-96)
… As a result, it did not use all of the appropriated fund balance. Taxpayers might have realized $570,000 in … action. 1 Our audit focused primarily on the general fund's financial condition. … Elba Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Brunswick – Justice Court (2017M-285)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were accounted for … by an elected five-member Town Board. Collections reported to the Justice Court Fund during our audit period totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Newark Valley Central School District – Financial Management (2016M
… management of the District’s financial condition for the period July 1, 2014 through October 13, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mOtego-Unadilla Central School District – Financial Condition (2015M-245)
… Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Town of Webb – Audit Follow-Up (2018M-188-F)
… members and a Town Supervisor. General fund appropriations for 2018 totaled approximately $6.7 million and ski area revenues for 2017 totaled approximately $357,000. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… of acquisition Method of depreciation Estimated useful life Estimated salvage value Date, method, and authorization of disposition Economic life remaining Percent utilized Flood code Historical code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … balance throughout the year and take corrective action, when necessary. Reconcile the individual accounts to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Village of Suffern – Financial Condition (2013M-273)
… occur and implement a plan to reduce current unexpended fund deficits. … Village of Suffern Financial Condition …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… charges from an appropriation that is due to lapse so the appropriation authority can be used for other appropriate … their advances from an old fiscal year appropriation to a new fiscal year appropriation must submit an AP Journal … appropriation. Once that appropriation lapses, a return of the advance will be posted as an AP Adjustment Voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Valley, Middlefield, Roseboom and Springfield in Otsego County and the town of Minden in Montgomery County. The District, which operates one cafeteria that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsLyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … comprehensive multiyear financial and capital plans. Adopt a formal reserve plan that includes the accumulation and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Islip Union Free School District – Financial Condition (2015M-283)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Ensure that each reserve fund is established by a resolution that includes the rationale, objective and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operations