Search
Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… public library that received its charter from the State in 1893. The Library is located in the Village of … cash collections from the circulation desk to the Clerk on a timely basis. … Ballston Spa Public Library Donations …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Duanesburg – Financial Records and Reports (2020M-116)
… [ read complete report - pdf] Audit Objective Determine whether the Town Supervisor … cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not performed. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … rental collections were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.16 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Knox – Town Clerk (2020M-72)
… accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. … prepared monthly, whereby known liabilities are reconciled to available cash. Perform an adequate annual audit of, or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… documentation are retained. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Accounts Payable Advisory No. 68
… Subject: GFO Section XII.10.D Updates Reference: Guide to Financial Operations (GFO), Chapter XII, Section 10.D – … contract is a multi-award contract that requires agencies to solicit bids from the contract vendors to ensure the agency receives the best value for moving …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Corning – Financial Condition (2020M-13)
… that benefits taxpayers. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Westfield, Town of – Financial Management (2013M-389)
… taxes in those funds are reduced to zero, in accordance with statute. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389City 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 … Adopt comprehensive written IT policies and procedures to address acceptable computer use and online banking. Develop …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… account to withdraw funds. College officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Treasurer to ensure accuracy. District officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
… and funding needed reserves. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Deerpark – Budget Review (B6-14-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… required by law. Department officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mLiverpool Central School District – Information Technology Assets (2020M-59)
… installed on District computers. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Village 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-54Town of Otsego – Financial Condition (2013M-307)
… the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually … operating surpluses that limited the intended use of fund balance. Key Recommendations Adopt budgets that properly … statutory requirements. Reduce the amount of surplus fund balance by continuing to appropriate fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Frankfort 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-activitiesVillage of Port Chester - Dual Employment (2018M-91)
… were adequately documented, certified by the employees or verified by a supervisor. Leave usage paid, totaling $3,979, was not deducted from leave accruals, and 536 hours of leave was taken without … usage is properly approved, reported, recorded or deducted from accruals. Village officials disagreed with some of our …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Milford – Justice Court Operations (2014M-279)
… review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279