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Town of Solon - Financial Management (2018M-233)

… Audit Objective Determine whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational … December 31, 2014 through December 31, 2017, unrestricted fund balance in the general fund increased by $106,230 (110 …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233

Elwood Union Free School District - Claims Auditing (2019M-31)

… - pdf] Audit Objective Determine whether systems were in place to ensure that claims were adequately documented, … Determine whether systems were in place to ensure that claims were adequately documented …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31

Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)

… obtained from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote … documentation. Appoint a claims auditor who is independent of the purchasing process in accordance with New York State …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-audit

City of Mechanicville – Procurement (2025M-60)

… September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services are … purchasing process or specific procurement guidelines for professional services in the procurement policy.  The city … and ensure economic use of public funds in the taxpayers’ best interests. City officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60

Town of Morris – Justice Court Operations (2021M-66)

… - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, … Determine whether the Town of Morris Town Justice collected deposited disbursed recorded …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66

Ripley Central School District – Financial Management (2021M-23)

… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… Nine generic accounts were last used between 2015 and 2018. Develop a breach notification policy, as required by New York State … user accounts when access is no longer needed. Develop a breach notification policy. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

Town of Randolph – Justice Court Operations (2021M-76)

… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

East Rochester Union Free School District – Procurement (2022M-56)

… Audit Objective Determine whether East Rochester Union Free School District (District) officials procured goods and … Determine whether East Rochester Union Free School District District officials procured goods and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56

Milford Central School District – Fund Balance Management (2022M-94)

… officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded … officials properly managed fund balance in accordance with statute …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94

Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

… Audit Objective Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and … Determine whether KatonahLewisboro Union Free School District District officials procured goods and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and

Whitesboro Central School District – Separation Payments (2020M-146)

… generally agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Town of Ithaca – Justice Court Operations (2021M-13)

… During the audit period, the Justices deposited 2,111 cash receipts totaling $306,770 and made 60 disbursements … totaling $318,091. We reviewed a sample of 556 cash receipts totaling $78,948 and all 60 disbursements …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13

Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)

… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students … Determine if tuition billings for the Niagara Falls City School District District students enrolled …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73

Town of Patterson – Justice Court Operations (2020M-63)

… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

Marion Central School District – Procurement (2022M-3)

… officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not always ensure that competition was sought in accordance with the procurement policies and procedures and competitive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m

Town of Ripley – Town Clerk Collections (2024M-139)

… $560,000 daily as required and record timely in the cash receipts journal 248 non-property tax collections … totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax … receipts indicating who collected the payment or the form of payment received for 552 payments collected totaling …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

City of Long Beach - Budget Review (B19-7-4)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the …

https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4

Common Reporting Errors: From AUD to AFR

In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and

https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdf