Search
Roxbury Central School District – Financial Condition (2013M-207)
… they were effectively managing the District’s fund balance. However, the adopted budgets continually included … and reasonable, make transfers to unrestricted fund balance, where allowed by law, or other reserves established …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Skaneateles Central School District – Records and Reports (2015M-154)
… Business Office staff did not consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal … relied on transactions that have not been recorded by the bank or in the District’s books, known as reconciling items, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Maine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the past three years, District officials have tried to maintain the same level of programs and services while … Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue sources …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early Childhood Education Center (ECEC) on its Consolidated … To determine whether the costs reported by the Early Childhood Education Center ECEC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualControls Over Cash Advance Accounts
… is transferred from the State Treasury to a local bank account for use by the agency. As of December 31, 2014, the … Reduce the amount of funds held in each advance account to more appropriate levels based on analysis of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsFuel Purchases
… Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, and keeping accurate records of the supply and … Authority Authority is purchasing the correct type of fuel paying the proper a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Lincoln - Town Clerk (2023M-31)
… Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When … example, as of April 13, 2022, the former Clerk could not account for cash totaling $3,869.The former Clerk also did …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of Sheridan – Shared Services Costs (2023M-74)
… IMA and the operating group Chadwick Bay Intermunicipal Water Works (CBI). Because the Board did not monitor the … best financial interest. Although the County installed a water storage tank on the land and installed water lines, … the reimbursement of CBI expenditures. Develop a written rental agreement for the use of office space and collect …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74City of Amsterdam – Recreation Department (2023M-29)
… $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Village of Livonia – Board Oversight and Information Technology (2014M-221)
… The purpose of our audit was to review Board oversight of financial operations and information technology controls for … preparation. The Board did not ensure that the former or current Clerk-Treasurer filed the AUD in a timely manner. … following year. The Mayor did not ensure that the proper rates of pay were paid or certify the payrolls from April …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Board of Directors, appointed by the Village Board. Total expenses for the 2013-14 fiscal year were approximately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 … through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by … Board borrowed $100,000 each year from District reserve funds to fund operating expenses, which is not in compliance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… money, was placed in the District’s general fund checking account and commingled with the District’s other funds. An … Deposit foreign fire insurance money in a separate bank account so it will not be commingled with other District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Chautauqua – Fiscal Stress (2013M-220)
… and did not properly monitor and control actual activity against those estimates, allowing appropriations to be … are reasonable. Monitor the actual revenues received against the revenue estimates in the adopted budgets and make …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220