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Justice Court Fund: Invoice Billing Program
… she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly report to … When village matters are reported on a town report and funds are due to the village, the town invoice will instruct …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programTown of Union – Financial Condition (2016M-192)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2014 through December 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the Town’s 2016 general town-wide, water and sewer funds … Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village officials found …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… union for the deposit and temporary investment of District funds, which is not authorized by GML. The Board Chair had a … policy as required by GML. Deposit and invest District funds only as authorized by GML or other State statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of Sidney – Financial Activities (2023M-14)
… by $434,929 in fiscal year 2021-22. Two capital project funds and three community development funds have negative fund balances that may require a transfer …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… of the works was arrested for defrauding the New York State and Local Retirement System out of $52,514 in pension payments. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… has been resilient amid rising interest rates, inflation, and global turmoil, but markets have been turbulent. This … generations to come.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the quarter. Its …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterSilver Creek Central School District – Financial Management (2022M-153)
… and appropriated $2.7 million of fund balance and reserve funds that were not needed to fund operations from 2018- 19 … million, or 27 percentage points. Overfunded four reserve funds by as much as $2.3 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… the manner in which electronic or wire transfers of funds would be accomplished. District officials have not … the manner in which electronic or wire transfers of funds will be accomplished. Ensure that alerts and other …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Audit The purpose of our audit was to evaluate the Town’s information technology (IT) controls and multiyear planning for the period January 1, 2016 through March 24, 2017. Background The Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84XII.8.C Payment Intercepts – XII. Expenditures
… After the Business Unit makes a determination that funds scheduled to be paid to one entity must be diverted, in … original entity to be paid The entity in which to divert funds to A proper justification A contact person at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsRome City School District – Multiyear Planning (2021M-144)
… preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring … the long-term impacts and sustainability of using ARPA funds. Key Recommendation Develop and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Andes Central School District – Financial Management (2013M-250)
… the District’s fund balance levels. They have appropriated funds they have not used in four of the last five fiscal … limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… municipal billing calculations are equitable. Budget for funds which are anticipated to be needed for future capital projects and place the funds in a lawfully established reserve fund … Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104State Comptroller DiNapoli Releases School District Audits
… Central School District – Extra-Classroom Activity Funds and Admissions (Albany County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or properly accounted …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0IX.7.F M-Year Legislation – IX. Federal Grants
… a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds availability. These are considered M-Year grants. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… program or an organizational unit supported with federal funds. For programs or funds that require a rate other than the standard rate, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCity of Olean – Budget Review (B1-13-2)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … in the general fund budget, rather than transferring the funds to the capital projects account. … City of Olean Budget …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Pavilion Central School District – Financial Management (2017M-62)
… related costs or the circumstances under which reserve funds will be replenished. Three of the District’s six … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Smithtown Central School District – Capital Projects (2016M-202)
… the District has a balance of $1.3 million in unexpended funds from three of the projects. The money has remained in … compared to the approved budget. Transfer the unexpended funds for closed projects to the financing sources they …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Odessa-Montour Central School District – Financial Condition (2016M-71)
… is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in … fund balance and use the excess funds in a manner that benefits District residents. Adopt a comprehensive reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71