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Village of Clinton – Financial Management (2014M-316)

… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… officials ensured claims for credit account purchases and employee reimbursements were properly supported and for … officials did not ensure all credit account purchases and employee reimbursements were properly supported and for … and the approval process for credit account purchases and employee reimbursements. Thoroughly audit claims and require …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Town of Boylston – Financial Condition (2021M-69)

… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key … operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

2021 Annual Cash Basis Report on State Funds

… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …

https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds

Town of Southold – Financial Operations (2014M-299)

… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the … The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is governed by … The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

… to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District purposes, District officials did not … exception to competitive bidding. Did not issue requests for proposals for six of 10 professional services providers …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86

2020 Annual Cash Basis Report on State Funds

… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …

https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-funds

Town of Huron – Financial Management (2014M-367)

… Purpose of Audit The purpose of our audit was to review the Town’s financial … 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367

Overview – Legacy Reporting

… who have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law (RSSL). (See … please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview

Sidney Central School District - Financial Management (2019M-243)

… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and District officials did not develop multiyear financial plans or establish targeted … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Madison County - Claims Audit and Payment Process (2019M-142)

… of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims before payment. Our review … computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a … of our findings and recommendations, but indicated they have initiated or planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … $1.22 million. Key Findings Town officials failed to establish comprehensive written policies and procedures … and procedures. Establish written policies and procedures to provide adequate guidance and internal controls over …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60

Town of Hampton – Justice Court Operations (2013M-305)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2012 … Background The Town of Hampton is located in Washington County and has a population of approximately 940 residents. …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305

Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)

… 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a population of approximately … did not record, deposit or remit tax moneys collected in a timely and accurate manner. The Board did not perform an … and penalties are remitted and all moneys are deposited in an accurate and timely manner. Perform or contract for an …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91

City of Long Beach - Financial Condition (2019M-133)

… decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned … and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the general fund debt service costs to 12.27 percent of the 2017-18 revenues. The City Manager …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

2015 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds

2016 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds

2017 Annual Cash Basis Report on State Funds

… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …

https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds