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XV.14 Federal Admin Recoveries – XV. End of Year
Transfer authorization authority for Federal Transfers to Other Funds Source 9s lapses on the last day of the state fiscal year
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesLaurens Fire District – Financial Activities (2021M-43)
… complete report - pdf ] Audit Objective Determine whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Franklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Minden – Budgeting (2014M-366)
… practices for the period January 1, 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain within its boundaries. The Town, which is governed … legal counsel to determine what remedies are available to address the $398,000 in taxpayer inequities due to the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is governed by … The Town Comptroller has not provided the Board with complete and accurate monthly financial reports and did …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted … 2014. The Board has not adopted a multiyear financial plan to address the use of fund balance to finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with … for justice court revenue. The bookkeeper has the ability to perform all aspects of the disbursement process without …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Tyrone – Financial Management (2014M-343)
… 1, 2010 through September 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Sand Lake – Justice Court (2015M-121)
… being performed by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… were incurred. The general fund also made interfund loans, totaling more than $101,000, to the highway fund to … and the extent to which financing through the issuance of short- and long-term indebtedness is necessary prior to authorizing each …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Lewisboro – Financial Condition (2014M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … plan. Key Recommendations Develop a realistic plan to accumulate and maintain a reasonable amount of fund … funds. Develop a comprehensive multiyear financial plan to establish long-term objectives for funding long-term …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Potsdam – Justice Court (2014M-014)
… of Audit The purpose of our audit was to examine the Court’s records and reports for the period January 1, 2009 … jurisdiction over vehicle and traffic, criminal, civil and small claims cases brought before it. The Town Justices’ …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Hume – Financial Management (2014M-333)
The purpose of our audit was to review the Towns financial condition for the period January 1 2009 through February 11 2015
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … approximately $867,000. Key Findings Town officials failed to budget accurately, and the Town’s major operating funds … as a result. Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Sackets Harbor Central School District - Information Technology (2019M-208)
… District officials did not: Establish written procedures for password management, wireless security, remote access and … wireless security and remote access. Develop procedures for adding, removing and modifying user access rights to the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Town of Mayfield - Town Clerk (2016M-29)
… 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Akron Fire Department – Financial Activities (2014M-196)
Determine whether Department controls were adequate to ensure that financial activity was properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196