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Town of Summit – Town Clerk (2024M-51)
… the accuracy of financial records and ensure that assets are sufficient to meet liabilities. Key Recommendations … and accountability analyses, whereby known liabilities are reconciled to available cash. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… if District controls to ensure that financial activity are properly recorded and reported and that District moneys are safeguarded for the period January 1, 2013 through July …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Chesterfield – Town Clerk (2024M-110)
… officials do not have assurance that all collections are accounted for, and money could be lost or … and addressed sooner. Key Recommendations Ensure receipts are accurately recorded and issued for all collections. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through August …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown of Union – Financial Condition (2016M-192)
… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Lansing Fire District – Financial Condition (2013M-80)
… as Chairman. The District’s 2013 budget appropriations are approximately $1.4 million, which are funded primarily with real property taxes. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80City of Yonkers – Budget Review (B6-14-13)
… in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized … of Education for review while the deficit obligations are outstanding. Key Findings Revenue estimates for sales …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Connetquot Public Library – Cash Disbursements (2017M-125)
… of functions designed to help ensure that Library funds are disbursed appropriately. The Board did not establish a … account to the lowest practical amount. Ensure that POs are prepared and approved in advance of any purchase and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, … 2011-12 and 2012-13 fiscal years to determine whether the billing invoices were accurate and supported. The School … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… of appropriating fund balance and reserve funds that are not needed and not used to fund District operations. … with statutory limits. Ensure that reserve funds are established by resolution. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mAddison Central School District – Financial Condition (2016M-30)
… to finance operations. Four of the District’s reserves are overfunded and potentially unnecessary. The District’s … Review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Thurston Fire Company – Board Oversight (2016M-429)
… does not make disbursements unless they are certified by at least two members of the finance … books and records. Update Company policies to ensure they are adequate. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Frankfort – User Charges (2014M-117)
… Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for … sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key Findings Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… and the portions of the Towns of Sennett and Fleming that are within the Auburn Enlarged City School District. The … Ensure comprehensive written policies and procedures are established that provide adequate guidance and internal …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Merrick Union Free School District – Financial Condition (2016M-240)
… practice of appropriating unexpended surplus funds that are not needed and not used to fund District operations. Ensure that reserve funds are used for their intended purpose. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Village of Monticello – Board Oversight (2016M-337)
… year was approximately $12.2 million. Key Findings Claims are not properly audited and bank reconciliations are not completed accurately and in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Richfield Springs – Justice Court (S9-14-1)
… Court’s information technology system, the Court collected 297 payments totaling approximately $52,000 in fines, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Beacon City School District -- Budget Review (B6-15-4)
Beacon City School District Budget Review B6154
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Town’s code of ethics to require that Board members who are officers of the fire company recuse themselves from … ambulance service contract. Ensure financial statements are provided as stated in the fire company contract and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Brunswick Central School District – Financial Condition (2014M-002)
… by an elected nine-member Board of Education. There are two schools in operation in the District, with … of the reserves and whether the balances of the reserves are reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002