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Village of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the … revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through … and sewer fund all experienced cash flow issues due to the sewer fund’s financial problems. The Board has not …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Village of Walden – Financial Condition (2017M-255)
… appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. … of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $7.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
PalmyraMacedon Central School District Transportation State Aid 2017M116
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mPlattekill Library – Budgeting Practices (2017M-95)
… The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library … underestimated revenues and overestimated expenditures in its budgets over the past four years. The Library …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… additional cost savings through expansion of waste stream collections and system upgrades. Address weaknesses in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Town of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Guilderland – Golf Course Collections (2017M-22)
… Purpose of Audit The purpose of our audit was to review the processing of collections received at the Town golf course for the … 1, 2015 through October 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 … The purpose of our audit was to review the processing of collections …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Oxford – Financial Management (2016M-420)
… reports that include an allocation of the balances or loans between funds and periodic estimates of fund balances. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Miller Place Union Free School District – Check Signing (2017M-76)
… While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … signature flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… District’s process and procedures for the procurement of professional services for the period July 1, 2014 through … or requirements for seeking competition when procuring professional services. District officials did not require … Key Recommendations Require District officials to award professional service contracts only after soliciting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesSouth Country Central School District – Procurement (2013M-91)
… $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 fiscal … $105.8 million. Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed 36 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Lansing Central School District – Financial Management (2015M-256)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers. Develop more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Utica Academy of Science Charter School – Purchasing (2015M-71)
… September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Hammondsport Central School District – Nonresident Tuition (2016M-248)
… The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Town of Virgil – Board Oversight (2015M-40)
… controls and Board oversight for the period January 1, 2013 through November 3, 2014. Background The Town of … Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… District (District) officials appropriately track and inventory information technology (IT) equipment. Key Findings … District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a … policy for establishing and maintaining IT equipment inventory. Did not maintain a complete and accurate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Stockton – Financial Management (2014M-90)
… The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is … of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy to address the …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and track the type of revenues the State receives. The product code field can also be used in conjunction with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview