Search
Half Hollow Hills Community Library - Fund Balance (2018M-127)
… [read complete report - pdf] Audit Objective Determine if the Board … Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
St Paul Boulevard Fire Association Board Oversight 2018M117
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-1172018 Financial Condition Report – 2018 Financial Condition Report
… condition is relatively stable, challenges loom on the horizon. Federal grants, one of the State’s primary revenue …
https://www.osc.ny.gov/reports/finance/2018-fcrTown of Lindley – Justice Court (2017M-270)
… Lindley is located in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 … Town of Lindley Justice Court 2017M270 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Solvay Union Free School District – Payroll (2017M-257)
… through January 30, 2017. Background The Solvay Union Free School District is located in the Towns of Geddes and … Solvay Union Free School District Payroll 2017M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Vendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… - pdf] Audit Objective Determine whether professional services were procured in a manner to ensure the prudent and … and procedures regarding the procurement of professional services. Seek competition for 28 professional service … million. Have written agreements in place for professional services provided from 17 vendors totaling $1.2 million. Key …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Walden Fire District – Disbursements (2014M-184)
… disbursements for the period January 1, 2013 through February 18, 2014. Background The Walden Fire District is a … County in which it is located. The District, which covers 26 square miles and serves approximately 11,300 residents, is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Arkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Walton Central School District – Financial Condition (2014M-118)
… District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. … for 2014-15. The Board has not prepared and implemented a comprehensive multiyear financial plan based on reasonable … fund balance appropriated to fund future budgets. Develop a comprehensive multiyear financial plan and update it …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Village of Sagaponack – Claims Processing (2017M-124)
… $850,659. Key Findings The Board does not review each claim to determine if the claims are properly itemized and … a thorough and deliberate claims audit, ensuring that each claim has sufficient supporting documentation, and that …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Genesee – Disbursements (2016M-433)
… of our audit was to review the cash disbursement process for the period January 1, 2015 through December 2, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $750,000. Key Findings The … monthly bank reconciliations are provided to the Board for its review. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s … The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve will …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… the City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report … assess the City of Little Falls Citys progress as of March 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fUniondale Union Free School District – Procurement (2016M-195)
… to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million. … oversight. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mLiberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, … operates two schools with approximately 1.625 students, is governed by a nine-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Lyme Central School District – Financial Condition (2016M-383)
… Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one school … million. District officials did not maintain fund balance in accordance with statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383