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Clyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Portville Central School District – Financial Condition (2013M-384)
… balances of four reserve funds were higher than necessary or were not supported by a plan or other documentation validating the amounts retained. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term financial plan that addresses how the Village will use surplus moneys accumulated in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Taylor – Financial Management (2016M-391)
… 1, 2015 through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Dayton – Financial Condition (2013M-90)
… of our audit was to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The …
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)
… 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome … 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)
… $25.7 million. Key Findings The Board has not established, or reviewed and updated, policies as required by law and … also did not adopt a sufficient disaster recovery plan, or a sufficient information breach notification policy. Key …
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)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 through June 25, 2015. … The purpose of our audit was to assess the Board and Supervisors …
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)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice Court’s … Refund moneys in the non-legally established reserve funds to the operating funds that funded the reserves and ensure …
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)
… they obtain, eight claims contained sales tax totaling $210. Key Recommendations Ensure that no claims, other than …
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)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. …
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)
… a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is … quotations or used RFPs for eight of the 10 purchases from 2015 that we reviewed. Key Recommendations Consider …
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
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or … Standard Application for Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance Listing Number or ALN) CFR Code of Federal Regulations CMIA Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsUnified Court System Bulletin No. UCS-130
… by telephone, toll free, at (877) 3774420 or by fax to (631) 236-9073. Questions regarding this bulletin may be …
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)
… rates charged to DOCCS for sewer services. Charged sewer district (District) users more than was necessary. District users, including outside users, paid $2.1 million …
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)
… to 2017. The Board has not established any formal reserves or adopted formal financial plans. Key Recommendations Reduce … operating needs based on historic trends, contracts or other projections. Develop and adopt financial plans for …
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)
… did not: Annually audit the Clerk-Treasurer’s records and report or conduct a thorough audit of claims. Ensure … Annually audit the Clerk-Treasurer’s records and report. Conduct a thorough audit of claims. Complete … certifications. Invest money as allowed by law. Develop and implement IT policies and procedures. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118