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Salem 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-2019mFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… The Treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. Most claims … financial areas. Maintain complete and accurate accounting records. Ensure claims are audited before payment and have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesTown 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-59Kings Park Central School District – Fuel Inventory (2015M-282)
… is periodically measured and that adequate inventory records are maintained. Ensure that fuel inventory records are periodically reconciled to all fuel used and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Key Recommendations Ensure up-to-date accurate residency records are maintained and these records are reconciled with the billing spreadsheets. Prepare …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Upper 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-2023mBrighton 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-s9-22-6Village of Victor – Financial Management (2015M-166)
… conduct or provide for an annual audit of the Treasurer’s records and reports. Key Recommendations Develop budgeting … an independent public accountant to audit, the Treasurer’s records and reports. … Village of Victor Financial Management …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Long 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-183Ridge 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-165Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… recorded and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate … activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … $27,334 did not have adequate supporting documentation. The Treasurer did not perform accurate and timely bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesTown 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-95City 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 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 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-6Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… a timely manner. Review and reconcile vendor payments of online receipts to the cash receipts records. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Dolgeville 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-175Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… receipt or immediately enter IT assets into the inventory records. Key Recommendations Adequately segregate IT asset … conduct annual physical inventory counts, update inventory records and take appropriate action for missing equipment, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetTown 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-119Irvington 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-89