Search
Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in … oversight of the Treasurer and did not annually audit the former Treasurer’s records and reports. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Cuba-Rushford Central School District - Financial Management (2020M-7)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board and District officials overestimated appropriations by a … Determine whether the Board and District officials properly managed fund balance …
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)
Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Tuxedo Union Free School District – Financial Condition (2015M-360)
… through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange … Tuxedo Union Free School District Financial Condition 2015M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Town of Wellsville – Budgeting (2021M-112)
… practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers … general fund (town-wide and town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. … budgets that more appropriately levy real property taxes for each general and highway fund. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Plattekill Library – Budgeting Practices (2017M-95)
… on all information available at the time. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Town of Nanticoke – Financial Condition Management (2017M-186)
Town of Nanticoke Financial Condition Management 2017M186
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s … not always maintain reasonable fund balances. The District has accumulated excessive balances in reserve funds that can be used to offset budgetary shortfalls in the near term. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andVillage of Suffern – Budget Review (B24-6-3)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Cornwall Central School District – Financial Condition (2015M-148)
Cornwall Central School District Financial Condition 2015M148
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Oxford – Financial Management (2016M-420)
… include an allocation of the balances or loans between funds and periodic estimates of fund balances. File the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Genesee – Disbursements (2016M-433)
… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately 1,700. The Town is governed by … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Jefferson – Selected Financial Operations (2014M-332)
… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Vischer 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)
… and supported by employee contracts. Key Findings The former Business Manager’s separation payment was … separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … to the employee’s resignation/retirement date. Except as specified in Appendix A, District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Suffern Central School District - Financial Condition (2019M-145)
… evaluate if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Waterloo 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-137Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Edmeston Central School District - Fund Balance (2020M-1)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1