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Town of Day – Supervisor’s Records and Reports (2014M-225)
… and the Supervisor appointed a Budget Officer to assist with daily accounting requirements. Budgeted appropriations … to the Board. Reconciled bank balances were not compared with recorded cash balances until after the end of the year. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
… to the general fund. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … to taxpayers. District officials generally agreed with our findings and indicated they would take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Village of Perry – Water Accountability (2014M-31)
… have written procedures for reconciling the water produced with the water billed to customers. Village officials believe … for periodically reconciling the amount of water produced with the amount billed and remedy the causes of significant …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Franklin-Treadwell Fire District – Disbursements (2021M-16)
… oversight. Aside from minor exceptions which we discussed with District officials, disbursements were authorized, … approve electronic transfers. District officials agreed with our recommendations and indicated they have taken …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Andes Joint Fire District – Financial Activities (2020M-158)
… recorded all transactions accurately and timely. Comply with New York State Town Law (Town Law) Section 176. Thirty … otherwise provided by Town Law. Officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Hyde Park Central School District - Fixed Assets (2019M-103)
… records. District officials should ensure all fixed assets with values that exceed the threshold carry a tag identifying … and up to date. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Buffalo City School District - Charter School Tuition Billing (2019M-122)
… percent of PECA set-aside) in 2017-18. After discussing it with us, District officials took corrective action to avoid a … charter school tuition billing. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Grand Island - Information Technology (2019M-34)
… of software or data. Town employees were not provided with IT security awareness training. In addition, sensitive … the IT policies are updated. Town officials did not agree with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Lloyd - Financial Condition (2019M-108)
… Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 … the practice of adopting budgets with appropriation of fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Saranac - Cash Management (2019M-32)
… invested available funds in a financial institution with higher available interest rates, revenue could have … interest earnings. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Richfield Springs Central School District - Fixed Assets (2019M-140)
… disposed assets are Board-approved, sufficiently supported with adequate disposal documentation and reported to the Board according to policy. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Watkins Glen Central School District - Financial Management (2019M-57)
… in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the … Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Remsen Central School District - Claims Audit Process (2019M-86)
… properly supported, for a valid purpose and in compliance with required statues and policies. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Hendrick Hudson Central School District - Financial Condition (2019M-24)
… (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over 30 percent to the … fiscal stability. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… collected. Key Recommendations The City Clerk should work with the credit card vendor and the Internal Revenue Service … and recording cash receipts. City officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Glens Falls City School District - Financial Management (2019M-12)
… or to reduce District property taxes. Adopt annual budgets with realistic estimates for appropriations. Adopt a … in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Middleburgh Central School District - Information Technology (2019M-115)
… them to perform their job functions. Provide employees with formal IT security awareness training and adopt a disaster recovery plan. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Wainscott Common School District - Claims Auditing (2018M-240)
… to submit claims packets to the Board, together with the warrant. Perform a thorough audit of each claim … the claims for payment. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240East Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… the same fund must be entered as an APJV transaction, with the exception of corrections made to vouchers that used an interagency vendor id (beginning with ‘042’). See Section 1.A – Accounts Payable Journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers