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Jefferson County Probation Department – Restitution Payments (S9-20-10)
… seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key … monthly financial reports including all cash balances, a budget status report and bank reconciliations accompanied by …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Canajoharie Central School District – Fuel Purchasing (2021M-170)
… As a result, the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170West Albany Fire District – Credit Card Purchases (2017M-15)
… January 1, 2015 through December 31, 2016. Background The West Albany Fire District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15East Irondequoit Central School District - Financial Management (2019M-28)
… and use surplus funds for one-time expenditures, paying down debt or applying it to the necessary property tax levy amount. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Chili - Financial Management and Cash Receipts (2019M-167)
… plan that included the need and optimal funding level for each reserve. Town department procedures for cash receipts were deficient because officials lacked adequate documentation for cash receipts collected by certain departments, recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167City of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Seneca County Probation Department – Restitution Payments (S9-20-7)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … always properly enforce restitution orders or notify the court when a probationer violated the court order. As a …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Dalton-Nunda Central School District – Financial Management (2020M-92)
… $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded the … accordance with applicable statutes and a Board-approved comprehensive reserve plan. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Edinburg – Justice Court Operations (2014M-226)
… of our audit to evaluate the Court’s financial operations for the period January 1, 2013 through April 30, 2014. … 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund (JCF). Key Findings … Perform monthly accountabilities and bank reconciliations for the fines and fees bank account and the bail bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Examples from GASB Statement 34 - Statement of Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Hammond – Town Clerk Operations (2014M-350)
… audit was to review the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. … received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank … audit was to review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Wolcott – Financial Management (2020M-131)
… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 … Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Sodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … power. Ensure that job duties are segregated so that one person cannot control all phases of a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Southern Cayuga Central School District – Financial Condition (2020M-77)
… condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 million over the three completed years. As a result, … Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… did not maintain accurate and complete accounting records or ensure that the Board was provided appropriate financial … during 2012 and authorize them as interfund transfers or require the Supervisor to correct them. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… State of New York reserves its right to change, amend or cancel this scheduled sale of General Obligation Refunding Bonds. A copy of the Preliminary Official Statement is available. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bonds