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Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… plan. The claims auditor did not report to the Board or prepare written reports for the Board showing the results …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Frankfort – Justice Court Operations (2022M-16)
… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Town of Mount Morris – Justice Court (2012M-129)
… oversight and balanced their checkbooks to ensure that cash was properly safeguarded. However, the Justices did not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… complete report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) … in the third degree, falsifying business records in the first degree and official misconduct. The case is currently … did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Niagara Falls Water Board – Financial Management (2015M-141)
… excess cash in the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the … in the Project Budget Control section in order to properly bill the Federal Government for reimbursement. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the … in the Project Budget Control section in order to properly bill the Federal Government for reimbursement. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… [ read complete report - pdf ] Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) Board provided adequate oversight of financial operations. Key Findings The lack of any … of suitable records limited our ability to determine if funds were accounted for or used for proper business …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightSodus Center Fire Department – Financial Activities (2016M-424)
… Sodus, Wayne County. The Department, which is affiliated with the Sodus Center Fire District and provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to … balances from prior years. As a result, the general fund balance was overstated by $81,929. Annual financial reports …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Throop – Highway Department (2021M-115)
… Establish written policies and procedures to safeguard cash receipts. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Pembroke Central School District - Investment Program (2023M-130)
… for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … New York State …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterVillage of Catskill – Accounting Records and Reports (2024M-66)
… for three bank account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the … the reasons we remain one of the nation’s strongest public pension funds.” The Fund's estimated value was $267.7 billion as of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterVillage of Earlville – Collections (2024M-128)
… of collections. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128East Meredith Rural Fire District – Financial Activities (2021M-26)
Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-meredith-rural-district-2021-26.pdfGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine if goods and services were procured in a manner consistent with the procurement policy and cash disbursements were properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-2019-81.pdf