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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… officials do not provide oversight of employees who handle funds, there is an increased risk that errors or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Alexander Central School District – Financial Management (2020M-64)

… complete report - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and reserves. Key Findings While the Board and District officials used $3.1 million in excess … Determine whether the Board and District officials properly used and managed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

… Determine whether Recreation Department Department cash receipts were recorded and …

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Town 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-13

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

… source to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt annual …

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)

… Village officials agreed with our recommendations and have initiated or indicated they planned to initiate … The Village’s 2020 projections and our audit work do not factor in the pandemic’s financial effects. …

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

Town of Broadalbin – Leave Accruals (2014M-88)

… of Audit The purpose of our audit was to examine the adequacy of the Town’s system to monitor leave accruals of … The purpose of our audit was to examine the adequacy of the Towns system to monitor leave accruals of …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

Town of Brant – Justice Court (2014M-180)

… Submit monthly reports to the JCF no later than the 10th of the following month. Review and analyze all open case …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

Jamesville-Dewitt Central School District – Procurement (2016M-264)

… action, if necessary, to recover those funds. Comply with New York State General Municipal Law and the District’s procurement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264

Piseco Common School District – Authorized Investments (2023M-172)

… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

Attica Central School District – Financial Management (2022M-103)

… fund balance and reserves that were not actually needed to fund operations. Overestimated budgetary appropriations by … appropriated fund balance and reserves that will be used to fund operations. Return improperly restricted funds to general fund surplus fund balance. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

IX.2.A Acronyms – IX. Federal Grants

… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or CFDA) ASAP Automated Standard … Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance Listing Number or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronyms

Town of Pendleton – Capital Projects (2024M-72)

… project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

Cayuga County - Procurement and Claims Audit (2018M-274)

… officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine … service providers totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit …

https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… by more than $535,000 or 12 percent of actual expenditures from 2014 through 2016. District officials paid $15,747 for …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346