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Belfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/belfast-2021-135.pdfSherrill City School District – Reserve Funds (2017M-247)
Sherrill City School District – Reserve Funds (2017M-247)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-sherrill.pdf2021 Annual Cash Basis Report on State Funds
2021 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2021.pdfPutnam County – Court and Trust Funds (2017M-221)
Putnam County – Court and Trust Funds (2017M-221)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-candt-2017-putnam-county.pdfOrange County – Court and Trust Funds (2017M-225)
Orange County – Court and Trust Funds (2017M-225)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-candt-2017-orange-county.pdfCayuga County – Court and Trust Funds (2024-C&T-5)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/cayuga-county-2024-CT-5.pdfRockland County – Court and Trust Funds (2019M-45)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period 01/01/2013 - 08/15/18
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-45.pdfManagement of Selected Special Revenue Funds (2015-S-72)
To determine whether the Department of Health (Department) is effectively managing selected special revenue funds to ensure the funds are spent timely and for t
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s72.pdfOversight of Undistributed Child Support Funds (2017-S-17)
To determine if the Office of Temporary and Disability Assistance’s oversight and guidance are sufficient for local social service districts to effectively...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s17.pdfWyoming County Court and Trust Funds - (2020-C&T-2)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyoming-2020-ct-2.pdfMedina Central School District - Reserve Funds (2019M-165)
Determine whether the Board and District officials effectively managed the District’s reserve funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-165.pdf2024 Annual Cash Basis Report on State Funds
For Fiscal Year ending March 31, 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-exhibits-combined-2024.pdfVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… Determine whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the … cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance … … Determine whether Village officials properly accounted for ambulance funds …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
audit, Fort Hunter, fire district, capital reserve funds
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fort-hunter-fire-district-2022-202.pdfManagement of Selected Special Revenue Funds
… is effectively managing selected special revenue funds to ensure the funds are spent timely and for their intended purposes. Our … the Department administers over 90 special revenue funds, which are supported by specific sources of …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to … appropriate oversight of financial operations. Seek reimbursement from the Treasurer for the amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308City of Corning – Foreign Fire Insurance Funds (2017M-143)
… to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through June 23, 2017. … in the amount of $26,326 and expended $34,822 in FFI funds. Key Finding The Finance Director did not prepare or …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… the Treasurer’s books and records. The summary of payments report prepared by the Treasurer did not always include all … by vouchers. Review bank statements and canceled checks monthly and audit the Treasurer’s records annually. Maintain … and up-to-date accounting records that document all cash receipt and disbursement transactions. … Oakfield Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… audit was to determine whether extra-classroom activity funds were adequately safeguarded and cash collections and … … Peru Central School District ExtraClassroom Activity Funds 2017M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Pelham Union Free School District – Reserve Funds (2015M-366)
… year 2014-15. Key Recommendation Ensure that the excess funds in the retirement contribution reserve account are used … residents. … Pelham Union Free School District Reserve Funds 2015M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366