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Albany Leadership Charter School for Girls – Cash Collections (2022M-165)

… Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were … As a result, 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … reports did not accurately report revenue, and the risk of loss, diversion or theft of School funds was increased. …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165

North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)

… not limited to, gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise vacation …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163

West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… claims and reviewing bank statements and canceled check images. Key Recommendations Amend the bylaws and written … and policies. Review bank statements and canceled check images. Audit all claims and ensure they have documented …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash

Town of Dix – Supervisor’s Control of Cash (2022M-57)

… audit town dix supervisors control of cash …

https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials maximized … funds throughout the audit period in an authorized cooperative municipal investment fund (Investment Fund) that …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

City of Lockport – Cash Flow (2014M-195)

… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses … is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

Chenango County – Departmental Cash Receipts (2015M-21)

… Audit The purpose of our audit was examine certain County cash receipts processes for the period January 1, 2013 … Chenango County Departmental Cash Receipts 2015M21 …

https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21

Lyon Mountain Fire District – Cash Disbursements (2017M-2)

… Purpose of Audit The purpose of our audit was to determine whether cash … by the Board prior to being made, for the period January 1, 2015 through October 31, 2016. Background The Lyon … from the Towns of Dannemora, Ellenburg and Saranac in Clinton County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2

Islip Housing Authority – Cash Disbursements (2017M-167)

… period July 1, 2015 through March 31, 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides … Islip Housing Authority Cash Disbursements 2017M167 …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167

Connetquot Public Library – Cash Disbursements (2017M-125)

… cash account to the lowest practical amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming POs to emergency situations. …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125

Geneva Housing Authority – Cash Receipts (2015M-160)

… receipts process for the period October 1, 2013 through June 11, 2015. Background The Geneva Housing Authority is …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Albany Parking Authority – Cash Collections (2016M-181)

… January 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an … Albany Parking Authority Cash Collections 2016M181 …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181

Johnstown Public Library – Cash Receipts (2014M-304)

… 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton … Johnstown Public Library Cash Receipts 2014M304 …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Schroon Lake Fire District – Cash Disbursements (2017M-9)

… a district corporation of the State, distinct and separate from the Town of Schroon, in Essex County. The District is …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9

Northville Public Library – Cash Disbursements (2015M-53)

… a proper audit of claims, including online payments and cash withdrawals. Service providers were allowed to … directly from the Library’s checking account. Not all cash disbursements were properly included in the accounting … Northville Public Library Cash Disbursements 2015M53 …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Village of Cohocton – Cash Receipts (2015M-63)

… Findings The Board did not review or certify the relevy list. The Board did not audit the Treasurer’s records. The … between the accounting records and the relevy list was completed. Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

Glenham Fire District – Cash Disbursements (2016M-380)

… documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 … Key Findings Claims were paid before the Board reviewed or approved them. Four claims totaling $2,267 did not have … Although fire districts are not required to pay sales tax on purchases and services they obtain, eight claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

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