Search
Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … receipts for purchases made from the petty cash fund. The person or body auditing claims should audit the reimbursement …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Saugerties – Justice Court Operations (2015M-47)
… and up-to-date list of bail moneys. Ensure that all funds are properly deposited within 72 hours of receipt. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Canaseraga Central School District - Financial Management (2019M-104)
… 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/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-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-131Brasher Falls Central School District – Financial Condition (2019M-158)
… to fund one-time expenditures or needed reserves, pay off debt and/or reduce property taxes. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Town 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-373State Comptroller Dinapoli Releases Municipal Audit
… or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresTown of Deerpark – Budget Review (B6-14-17)
… the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Salem 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-2019mGenesee 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-231Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… [ read complete report - pdf ] Audit Objective Determine whether the Livonia … apparatus, levied more taxes than necessary to finance annual operations and the Board’s actions hindered taxpayers’ … purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… complete report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials … planned to initiate corrective action. … Determine whether Beaver River Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andVillage of Bainbridge – Financial Operations (2014M-227)
… Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Alexander Central School District – Financial Management (2020M-64)
… Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. The Co-Director’s child attended the after-school, … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Recreation …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Corning – Financial Condition (2020M-13)
… revenues (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for … actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. … the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Putnam Central School District – Fund Balance Management (2020M-27)
… whether District officials effectively managed the general fund balance. Key Findings District officials need to … whether District officials effectively managed the general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Maybrook – Financial Condition (2020M-54)
… percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Broadalbin – Leave Accruals (2014M-88)
… The Highway Superintendent has not maintained adequate records of compensatory time as required by the collective … leave requests. Establish and maintain centralized records of employee leave time that clearly account for leave … leave accruals available for employees. Maintain adequate records for employees’ compensatory time. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88