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Rockland County – Court and Trust Funds (2019M-45)
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 2013 through August 15 2018
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Management of Selected Special Revenue Funds (2015-S-72), 90-Day Response
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-response.pdfCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The … disbursement of moneys owed. Key Recommendations Identify all moneys in trust and agency accounts by performing …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… authorized, recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term … than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable … the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to … required resolution to properly transfer $114,895 into the retirement reserve. While it is a prudent practice for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… through February 28, 2014. Background The Baldwinsville Public Library is located in the Village of Baldwinsville in … used, to be approved by the Director. … Baldwinsville Public Library Private Funds and Employee Leave Accruals …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… approval from OSC for establishing capital project reserve funds and exceeded the Board-authorized amount when funding … amend the maximum amounts if necessary, or transfer the excess amounts back to the corresponding operating funds. … …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… million. Key Findings Internal controls over reserve funds are not appropriately designed or operating effectively. … Review reserves and determine if the amounts reserved are necessary and reasonable. … Andover Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal … Cattaraugus County. The District is governed by the Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance Sheet … for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2014 through … fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationOpinion 92-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AUTHORITIES LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-92-52City of Long Beach – Budget Review (B7-16-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … water sales and sewer rents, which the City Council has not yet authorized. Overtime salaries are budgeted at $2.3 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… purposes. Key Findings The Board did not appoint a faculty counselor, faculty auditor or a central treasurer as … proper approvals. Key Recommendations Appoint a faculty counselor, auditor and central treasurer. Ensure that clubs …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mVillage of Delhi – Audit Follow-Up (2019M-204-F)
… [ read complete report - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was … approximately 30 employees. General fund appropriations for 2019-20 totaled approximately $3.7 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fTown of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… payments Town of Attica (Town) officials made to not-for-profit organizations were for appropriate purposes and were properly approved and … local community organizations. Paid nine claims totaling $30,150 before Board audit and approval. Did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Town of Guilford - Justice Court Accountability (2018M-248)
… complete report - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and … planned to take corrective action. … Determine whether all money held by the Justice Court are identifiable and …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered … Ensure all checks have two signatures and payments are approved by all parties as required by policy. Review … records to ensure that receipts and disbursements are properly recorded, and review monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mMedina Central School District - Reserve Funds (2019M-165)
… requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. While … meeting minutes, District officials have developed a plan to use $5.4 million from four general fund reserves for a … not established. Key Recommendations Review reserve funds to determine whether they are necessary and reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95