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Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is governed by an elected three-member Town Board. … Department registration fees and ensure the approval is included in the Board’s minutes. Ensure that all …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Town of Lake Pleasant – Credit Cards (2016M-432)

… The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for … cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with receipts or other … documentation. Key Recommendations Adopt written credit card policies and procedures. Limit the number of Town credit …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Edmeston Supervisors Records and Reports 2017M13 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Town of Hamden – Financial Condition (2013M-86)

… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one month after the … Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct control …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86

Town of Dayton – Financial Condition (2013M-90)

… members. Budgeted appropriations for the Town’s four major funds for the 2012 fiscal year totaled approximately … a deficit and the general and highway town-outside-village funds have unexpended surplus funds that are excessive. Key Recommendations Correct the …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

Oneida Public Library District – Cash Disbursements (2015M-20)

… audit was to review internal controls over the District’s cash disbursement process for the period July 1, 2012 through … have not established a secure process to ensure that petty cash is appropriately accounted for. Key Recommendations … access to the District’s bank accounts. Establish a petty cash policy. …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Town of Clifton Park – Information Technology (2020M-162)

… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Determine whether Town of Clifton Park Town officials adequately safeguarded …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Wynantskill Union Free School District – Purchasing (2022M-85)

… thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

Town of Middleburgh – Claims Audit Process (2023M-56)

… did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From our review of 184 claims … and deliberate audit of all claims prior to approving them for payment. Adequately document the justification for …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Glenham Fire District – Cash Disbursements (2016M-380)

… Purpose of Audit The purpose of our audit was to determine if claims were supported by … The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

Hancock Fire Department - Financial Operations (2018M-236)

… business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken to collect on possible …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236

Victor Central School District - Financial Management (2019M-62)

… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62

Galway Central School District - Fund Balance Management (2017M-267)

… budgeted appropriations, exceeding the statutory limit by 7.7 percentage points. The District’s budgets included … fund operations. The budgets overestimated appropriations by more than $7 million or 10.1 percent from 2013-14 through … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267

Riverhead Charter School – Debit Cards (2017M-254)

… of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254

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