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Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… report - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s … counts, deposits and reports cash receipts and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Alfred-Almond Central School District - Financial Management (2019M-131)

… an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus … $1.2 million or 8 percentage points. The Board has not adopted a comprehensive written fund balance policy. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Brasher Falls Central School District – Financial Condition (2019M-158)

… appropriated fund balance and reserves that it did not use and generated operating surpluses totaling about $5 … increased by $3.9 million. District officials have not developed a comprehensive multiyear financial plan. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)

… the general and highway funds. Key Findings The Board has not established an effective claims audit process. A Board … relate to conflicts of interest and that the Town does not enter into any contract in which a Town officer or …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… Agency (TCIDA) Board of Directors (Board) and Executive Administrator (Administrator) properly approved and monitored tax abatement … … Determine whether the Board of Directors and Executive Administrator Administrator properly approved and monitored …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… sewer infrastructure are in disrepair and the Board did not develop a comprehensive, written multiyear financial or … repairs and continuing operational expenses. The Board did not develop proper IT controls. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

Copiague Fire District – Credit Card Purchases (2019M-98)

… made during our audit period, 753 totaling $70,458 did not have receipts or invoices attached to the claims. … Law. The Board approved $1,488 in charges that were not for valid District purposes. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

Lake Pleasant Central School District – Claims Auditing (2021M-202)

… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202

Town of Varick – Water and Sewer Operations (2021M-46)

… financial operations. Key Findings Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. Officials did not: Adopt realistic budgets over the last three years. Adopt …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Greene – Justice Court Operations (2021M-95)

… report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the … with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Town of Freedom – Financial Management (2021M-191)

… - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and … corrective action. … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Alexander Central School District – Financial Management (2020M-64)

… as a financing source for a capital project, they did not do so in accordance with applicable statutes. … of fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Town of Corning – Financial Condition (2020M-13)

… most of the appropriated fund balance for operations. Did not effectively manage the Town’s financial condition, which … 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Town of Russia – Financial Management (2014M-212)

… approximately $1.07 million. Key Findings The Board has not adopted policies and procedures to govern the level of … revenues and overestimated appropriations. The Board has not developed comprehensive multiyear or capital plans. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Town of Horseheads – Financial Management (2015M-211)

… $5.5 million. Key Findings The Supervisor and Board have not focused on developing budgets that mirror the actual results of Town operations. The Board has not developed multiyear financial plans to address the use of …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211