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Harpursville Central School District - Financial Condition (2018M-120)
… revenues began to outpace expenditures; revenues increased by more than 5 percent, while expenditures increased by less than 1 percent. Expenditures declined due to District … officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… whether the Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … money than necessary: The Town spent over $3.6 million to purchase and renovate the Southside Municipal Center …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Athens - Town Clerk/Tax Collector (2018M-41)
… Town of Athens Town ClerkTax Collector 2018M41 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Fredonia Central School District - Financial Management (2018M-33)
… more beneficial to residents. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Village of Margaretville - Fiscal Management (2018M-78)
… the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) … Village of Margaretville Fiscal Management 2018M78 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Village of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A Trustee, as … report and supporting records. Explore selling the unused properties or consider placing these properties in use to …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Maybrook – Financial Condition (2020M-54)
… plan and a capital plan. Village officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Liverpool Central School District – Information Technology Assets (2020M-59)
… cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … Ensure IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… the after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Knox – Town Clerk (2020M-72)
… complete report - pdf ] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, disbursed and … all money collected timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 collections totaling $22,586 …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of Corning – Financial Condition (2020M-13)
… and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s … Ensure the estimates for revenues and appropriations are reasonable based on historical or known trends. Develop … generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Bennington - Financial Management (2019M-249)
… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… from the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresCity of Middletown - Information Technology (2018M-235)
… accounts were never used and one account was last used to logon to the network more than nine years ago. Financial … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… Recommendations Establish procedures to adequately account for all collections received by the Department and ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mVillage of Port Chester - Dual Employment (2018M-91)
… 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… Treasurer sends listings of the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine … procedures such as requiring at least two people to count and certify the money collected at fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… purchasing processes. BOCES officials generally agreed with the recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156