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Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … Board audit and approval. Document all gifts and donations in the Board minutes. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Village of St. Johnsville – Records and Reports (2015M-1)
… Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… financial reports. The bookkeeper did not prepare bank reconciliations for the health savings checking account. … records are kept in an accurate and complete manner and support annual and monthly financial reports. Ensure that proper bank reconciliations are prepared for each Town bank account. …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Prattsburgh Central School District – Financial Management (2020M-108)
… balance exceeded the limit between 11 and 15 percentage points. The Board did not develop written multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Village of Akron – Selected Financial Activities (2016M-133)
… 2014 through December 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The … Village of Akron Selected Financial Activities 2016M133 …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152) , … fund balance since 2016. Key Recommendations Reconcile the customer accounts to determine which taxpayers overpaid and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Village of Fleischmanns – Water Fund (2013M-151)
… capital plan has been put into place to address financial needs and further capital improvements. Key Recommendations … balanced budgets with realistic estimates for anticipated needs and that are based on historical spending. Establish a … water fund to address current and future infrastructure needs, including setting aside money in reserves as needed. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after retaining a … to finance operations than was available, resulting in the general and highway funds and water district beginning …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… and the President controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight2019 Annual Audit
… in 2019 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from … in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed … plans to satisfy the debt should the properties not sell. Key Recommendations Adopt realistic budgets and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… whether the Finger Lakes Horizon Economic Development Corporation Corporation Board properly managed and monitored …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationTown of Stony Point – Budget Review (B6-13-15)
… 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt totaling … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Canton Central School District – Financial Condition (2013M-287)
… general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We … budget-to-actual comparison reports throughout the year to monitor the budget and approved budget transfers at …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… claims totaling more than $11,200 were paid more than 90 days after the invoice date, and claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Southern Cayuga Central School District – Financial Condition (2020M-77)
… appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Deerpark – Budget Review (B6-15-23)
… and highway funds as of December 31, 2008. Local Finance Law requires all local governments that have been authorized … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … projected year-end fund balance. The continued reliance on appropriated fund balance to fund Town operations will …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided adequate oversight over cash … Determine whether the salary and benefits paid to the account clerk clerk were accurate …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Carmel – Selected Financial Activities (2015M-201)
… June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately … were properly maintained and did not deposit receipts in a timely manner. Key Recommendations Ensure that employees …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201