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Canastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Clarendon – Justice Court Operations (2013M-362)
… audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2012 … four Council members. The Town’s revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for the 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Bayport Fire District – Credit Card Use (2016M-394)
… County. The District, which provides fire protection and emergency services to approximately 8,900 residents, is governed by an … contained documentation verifying the receipt of goods or services. Key Recommendations Adopt a credit card policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the … Pittsfield Volunteer Fire Department Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and2015 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsTown of Bainbridge – Justice Court Operations (2021M-51)
… of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported and … The Justices did not always ensure money due to the Court was collected, deposited, recorded and reported in an … of unidentified cash balances and report it to the Justice Court Fund (JCF). Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Madison County - Claims Audit and Payment Process (2019M-142)
… directly withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims … the credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period January 1, … The purpose of our audit was to review the Town Clerks fiscal operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-3252021 Annual Cash Basis Report on State Funds
… Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsTown of Hampton – Justice Court Operations (2013M-305)
… activity for the period January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in … during our audit period. Key Finding The Justice did not establish adequate internal controls over the Court’s … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Bennington – Town Clerk (2013M-319)
… Recommendations Ensure that the shortage in the Clerk’s account is resolved. Issue press-numbered duplicate receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but was …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mSomers Central School District – User Accounts and Software Updates (2021M-153)
… event of a system disruption due to a disaster, ransomware attack or other event, employees have insufficient guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m2022 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsLittle Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78