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Village of Margaretville - Fiscal Management (2018M-78)
… 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of … The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance future needs. … Adopt realistic budgets based on historical or other known trends. Use surplus general fund money as a …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Webster Central School District - Financial Condition (2018M-109)
… source to fund one-time expenditures and needed reserves or reduce real property taxes. Develop and adopt budgets based on historical trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for non-instructional … 54 percent of the general fund budget, of which $9 million was for non-instructional salary. Key Findings The District … recorded and incurred only when necessary. There was no documented preapproval for any of the overtime that we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Village of Alfred – Information Technology (2017M-236)
… the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $2.3 … use policy and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … 2015 through July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Village of Cohocton – Cash Receipts (2015M-63)
… March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a … did not issue duplicate receipts for all transactions where no other evidence of receipt was available. No … accountant to conduct the audit. Issue duplicate receipts where no other evidence of receipts are available. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Fabius-Pompey Central School District – Information Technology (2016M-237)
… least six months, and 18 of the 111 were last used in 2013 or earlier. The District has not configured a banner message … Key Recommendations Review network user accounts, disable or remove any deemed unnecessary and establish procedures to ensure accounts no longer needed are disabled or removed in a timely manner. Configure all District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Stafford Fire Department, Inc. - Financial Management (2023M-110)
… Develop a written multiyear financial or capital plan to help guide budget development and save for capital asset …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes. Key Findings Although the 230 … also could have saved approximately $2,200 on travel and sales tax expenses had officials requested and used the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… and funds were safeguarded, which hindered their ability to make informed financial decisions and increased the risk … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mVillage of Victor – Financial Management (2015M-166)
… policies and procedures governing the budget process or a fund balance policy establishing the level of fund … multiyear financial plan. The Board did not conduct or provide for an annual audit of the Treasurer’s records and … a comprehensive multiyear financial plan. Annually audit, or engage the services of an independent public accountant to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Quaker Street Fire District – Board Oversight (2021M-96)
… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was … New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine whether the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the … the Supervisor’s financial duties. Ensure that the Town does not enter into any contract with a Town officer or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Key Findings The Board did not establish adequate controls or provide adequate fiscal oversight of the Treasurer. As a … document disbursement approvals, Conduct required audits or Adopt a procurement policy, investment policy or code of ethics, as required. Although the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … request reimbursement for the fund by submitting all bills or receipts for purchases made from the petty cash …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Louisville – Water User Charges (2015M-44)
… charge activity for the period January 1, 2013 through July 9, 2014. Background The Town of Louisville is located in … user charge activity for the period January 1 2013 through July 9 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158