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Village of Old Westbury – Justice Court (2017M-64)

… 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The Village is governed by an elected … and documented. Identify the source of the overages in the Justices’ bank accounts and distribute the funds as …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Town of Stafford – Capital Projects (2024M-17)

… water districts was paid for by taxpayers not living in or receiving benefit from these water … the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the … Appendix B includes our comments on issues raised in the Town’s response. … Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … 1, 2014 through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311

Town of Kirkwood – Justice Court Operations (2016M-414)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Town of Greenport – Town Clerk Operations (2017M-3)

… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately … make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide adequate … and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. Periodically review …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3

General Brown Central School District – Financial Condition (2014M-216)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

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

… As a result, it levied more taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s …

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

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… records were maintained. In 2019, CEDC wrote off two loans with balances totaling approximately $563,000 because the loans were not properly secured and the recipients had … fees are properly assessed and collected. Monitor active loans at least quarterly to ensure they are meeting job …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

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 … Loans Outstanding Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint …

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

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

… financial plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund … plans and establish optimal or targeted funding levels for reserves. District officials generally agreed with our …

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)

… Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of … The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …

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

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

… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures … 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …

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

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

… appropriate purposes. No formal City-wide policies were in place to address the usage, documentation and approval of … are for appropriate City expenditures. Except as specified in Appendix A, City officials generally agreed with our … Appendix B includes our comment on the issues raised in the City’s response letter. … Determine whether City of …

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

Haldane Central School District - School District Website (S9-19-32)

… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … results or the corrective action plan (CAP) in an easily accessible location. Officials did not prepare: … Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32

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

… from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 …

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

… Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment … and List of Joint Custody Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …

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

2016 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) American Recovery and Reinvestment Act of 2009 …

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

2017 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) American Recovery and Reinvestment Act of 2009 …

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