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Town of Fulton – Justice Court Operations (2017M-6)
… tickets in a timely manner. Maintain adequate court records, including updating the bail records in the accounting software. Deposit all money …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Village of Whitney Point – Cash Disbursements (2013M-69)
… Board did not conduct an audit of the Clerk-Treasurer’s records for the 2011 fiscal year. Key Recommendations Perform … controls. Conduct an audit of the Clerk-Treasurer’s records each year. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Bainbridge – Financial Operations (2014M-227)
… of our audit was to review the Village’s accounting records and reports and to examine the internal controls over … and provide the Board with complete and accurate financial records and adequate reports. The Board should provide more …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Sidney – Supervisor’s Disbursements (2015M-214)
… Board did not perform annual audits of the Supervisor’s records. Key Recommendations Continue to review bank … performed, the required annual audit of the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Worth – Financial Operations (2014M-323)
… Key Findings The Supervisor did not maintain accounting records or prepare bank reconciliations. Not all … Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have been audited and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Greene – Justice Court Operations (2021M-95)
… 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found that its 2020 … of unidentified cash balances. Annually audit the Court’s records in a sufficiently detailed and properly documented …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… provisions related to the review and approval of bills and records, and cash receipts. Of 186 disbursements reviewed … and adequately supported. Ensure adequate cash receipts records are maintained and deposits are made in a timely …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… in a $10,244 discrepancy between the District’s accounting records and bank statements. The budget was not entered into … Recommendations Maintain adequate and complete accounting records and provide Board with complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Long Lake Central School District – Capital Project (2021M-183)
… for appropriate purposes. Maintained adequate project records necessary to account for and monitor the project and accurately separated revenue sources in the accounting records during the audit period to ensure unexpended funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… signing District checks and maintaining the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s records. Ensure the Treasurer filed required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Irvington Union Free School District – Fixed Assets (2022M-89)
… or inaccurate information recorded in the fixed asset records. Eight assets were disposed of without Board … complete, accurate and up-to-date fixed asset inventory records. Conduct periodic inventory checks and ensure fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… overtime and call-in hours. Timekeeping and leave accrual records were not always clear and accurate, and timecards … controls. Maintain detailed, accurate timekeeping records. Review leave accrual balances for accuracy and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Dolgeville Central School District – Fuel Monitoring (2023M-175)
… period. Officials did not: Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel … Recommendations Maintain diesel fuel perpetual inventory records, perform periodic reconciliations to the fuel in the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Brighton Central School District – IT Asset Management (S9-22-6)
… or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT … Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. District officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… record all financial transactions in the accounting records or prepare required annual reports. Bank … Maintain complete, accurate and timely accounting records, and provide officials with an annual report, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Hebron – Fiscal Oversight (2015M-59)
… checks to his clerk. The Board did not audit the financial records of some Town officers and employees. Key … Annually conduct or obtain an audit of the financial records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate supporting … tax money. The Fire Chief maintained inaccurate accounting records and reports and expenditures totaling $42,410 lacked …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Town of Davenport - Transparency (2018M-85)
… The Supervisor did not maintain sufficient financial records to provide the Board with the necessary information … Recommendations The Supervisor should maintain adequate records so that he can provide sufficient reports to the …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Knox – Town Clerk (2020M-72)
… did not: Annually audit or obtain an audit of the Clerk's records and reports as required. Key Recommendations Deposit … annual audit of, or cause an audit of, the Clerk's records and reports. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… the bylaws. The Board did not ensure that the Treasurer’s records were annually reviewed, as required by the bylaws, or … supported. Ensure that the Treasurer’s books and records are annually audited when required by law. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m