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Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did not: …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… appropriate to use the advance account codes (59001-59005) on a cash advance reimbursement voucher because it will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementControls Over Cash Advance Accounts
… resolve old outstanding items and resolve the five items on the March 2014 reconciliation. Periodically review some …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Empire State Development for a $1.5 million grant based on the original project scope and design. At the conclusion …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Campbell-Savona Central School District -- Budget Review (B2-14-11)
… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … limit to benefit taxpayers … CampbellSavona Central School District Budget Review B21411 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11License Fee Revenues (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, License Fee Revenues (Report … ended June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines totaling $14.3 million. We found …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followReview of Growe Technologies Inc.
… an appropriate procurement under contract TQ00015 for the services provided by Growe and paid reasonable prices for those services. Background In January 2009 through … legislation, the Centers for Medicare & Medicaid Services set new standards for electronic medical health records …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incWoodbourne Fire District – Board Oversight (2023M-98)
… corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 … 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … not verify whether capital asset purchases were recorded in the records. They also did not investigate discrepancies …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… bank always has the current appointed check signers on record. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… of Taxation and Finance, and the amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… of Taxation and Finance, and the amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearBeacon City School District – Claims Auditing (2016M-20)
… did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Niskayuna Central School District – Financial Condition (2012M-218)
Niskayuna Central School District Financial Condition 2012M218
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… use of reserve funds for a five-year period but this plan does not include information related to funding and … and any economic or environmental factors which could affect the plan. Adopt a reserve fund plan that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… use policy to include the use of personal devices on the District’s network, ensure that all network users …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… the level of unrestricted fund balance, reduce reliance on fund balance as a financing source and develop revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… of Taxation and Finance, and the amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … indicated they have initiated corrective action. … audit white creek town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41