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Germantown Fire District – Board Oversight (2014M-166)
… $4,800 when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Town of Victory – Justice Court (2013M-66)
… of Court liabilities for comparison with available cash. Use a formal review process when conducting annual …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… The Audit Committee’s audits only included a review of cash disbursements. The Treasurer does not prepare proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and … Transportation State Aid and ExtraClassroom Activity Funds 2017M182 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraAccounts Payable Advisory No. 38
… information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… audit was to review the District’s cash receipt process for extra-classroom activity funds for the period July 1, 2014 through March 31, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $63.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… bank statements or canceled checks to the Board and ensure cash accounts were independently reconciled monthly. Provide …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for capital projects … of $111,373. Town officials did not receive approval from OSC for establishing capital project reserve funds and … capital project and transfer the remaining funds back to the appropriate operating fund. Ensure that reserve funds …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Town of Marilla – Town Supervisor’s Activities (2015M-27)
… proceeds for capital projects with the Town’s operating funds. The Board did not annually audit, or cause to be … useful format, including summarized cash balances for all funds at month end. Identify all money improperly residing in the operating funds and return it to the debt service fund or capital …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Duanesburg – Financial Records and Reports (2020M-116)
… Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … complete, accurate and timely financial information. As a result, the Board’s ability to monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of … annual record of funds received and paid out. Checks were not countersigned and payments were not properly approved. … for all collections from ECA advisors. Ensure all checks have two signatures and payments are approved by all parties …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Hebron – Fiscal Oversight (2015M-59)
… adequate monthly financial reports, including reconciled cash balances for each fund, budget status reports and bank …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Schuyler Lake Fire District – Financial Activities (2022M-191)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191City of Fulton – Capital Projects (2021M-184)
… financial results against budgets and closed out records for completed projects. Key Findings Officials were unable to … not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … Maintain accurate and up-to-date capital projects records for individual projects. Approve and monitor capital projects …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide Financial System … an integrated Statewide Financial System (SFS) to support NYS’s accounting, management, audit and control of Finances. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewStockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… organization located in the Town of Stockport, Columbia County, which contracts with the Stockport Fire District to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mState Comptroller Dinapoli Releases Municipal Audit
… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… checks and maintaining the accounting records with no oversight. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mTown of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… collections received at the transfer station to ensure all cash receipts are properly accounted for and remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399