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Town of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a … Town of Dayton Financial Condition 2013M90 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Village of Whitney Point – Cash Disbursements (2013M-69)
… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and … Village of Whitney Point Cash Disbursements 2013M69 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Sidney – Supervisor’s Disbursements (2015M-214)
… Findings The Supervisor does not review bank statements or canceled check images to verify that only those … maintain control over the Supervisor’s signature. Perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Saratoga Springs Public Library – Claims Processing (2014M-351)
… period July 1, 2013 through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The Library, which is … Trustees, serves the approximately 45,700 residents of the Saratoga Springs City School District. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by … The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Harford Fire District – Records and Reports (2016M-170)
… District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is … Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period January 1, … State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297IX.2.A Acronyms – IX. Federal Grants
… Standard Application for Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic Assistance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsUnified Court System Bulletin No. UCS-130
… on a biweekly basis. Agency update is not available for this deduction. Questions To obtain authorization forms or … 3774420 or by fax to (631) 236-9073. Questions regarding this bulletin may be directed to the Payroll Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkSouth Glens Falls Central School District - Fund Balance (2018M-90)
… funds to fund one-time expenditures and needed reserves or to reduce District property taxes. Correct accounting … agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Town of Shawangunk - Sewer District Charges (2018M-122)
… appropriate rates to be charged to users based on annual expenses. Town officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 percent less than … from 2014 to 2017. The Board has not established any formal reserves or adopted formal financial plans. Key Recommendations Reduce the amount …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Akron Central School District - Financial Management (2018M-195)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general fund financial condition. Key Findings As … appropriations averaging $2.8 million (10 percent). District officials overfunded two reserves that totaled about …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Village of Rushville - Board Oversight and Information Technology (2018M-118)
… incurred a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Davenport - Transparency (2018M-85)
… complete report - pdf] Audit Objective Determine whether the Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not … of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could improve the audit of claims. We … payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mCity of Middletown - Information Technology (2018M-235)
… was last used to logon to the network more than nine years ago. Financial application users had excessive permissions. …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235