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Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… allocated personnel costs between District and State grant activities. Audit Results We reviewed the salary and … costs were properly allocated between District and State grant activities. There were no recommendations as a result … allocated personnel costs between District and State grant activities …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Town of East Hampton – Budget Review (B18-7-9)

… and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

County of Rockland – Budget Review (B18-6-11)

… expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11

Edinburg Common School District – Tax Collection (2016M-233)

… is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… audit was to examine the controls over cash disbursements for the period January 1, 2013 through January 13, 2014. … to approximately 9,000 residents. Budgeted appropriations for 2013 totaled $808,793. Key Findings The Board did not … procedures to obtain the required number of quotations for purchases. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key Findings The Treasurer’s duties … procedures that adequately segregate duties and provide for oversight of the Treasurer. Conduct an annual audit of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

Niagara County – Golf Course Financial Operations (2015M-308)

… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key … establishing accountability and oversight responsibilities for Golf Course financial operations. …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Circleville Fire Company – Selected Financial Activities (2013M-391)

… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. … Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500. Key Findings … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

City of Lockport – Cash Flow (2014M-195)

… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are approximately $33.4 million. Key … cash-flow analyses and provide them to the Council for review. …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. … which is comprised of seven members. Expenditures for 2013 were $98 million. Key Findings The County did not … appropriately used. Key Recommendations Establish policies for ensuring system access is granted to employees …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

Sullivan County – Tourism Promotion Services (2014M-61)

… County and the Corporation did not include clear goals, guidelines and benchmarks reflecting the County’s … Strengthen oversight over the enforcement and reporting of occupancy tax and related exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61

County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)

… accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. … Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other governmental …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041

Broome County – Information Technology (2013M-351)

… computerized data and assets were properly safeguarded for the period of January 1, 2012 through August 20, 2013. … County Legislature. The County’s budgeted expenditures for 2013 totaled $247.7 million for the general fund. Key Findings The County has a policy …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Village of Afton – Board Oversight (2018M-28)

… balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings … Ensure that all system users are properly charged for water use and penalties. …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

Rockland County - Budget Review (B17-6-16)

… expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16

Town of East Hampton – Budget Review (B17-7-15)

… and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15

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