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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… complete report – pdf] Audit Objective Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES ontario seneca yates cayuga wayne …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Village of Schaghticoke – Board Oversight (2023M-78)

… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not: Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78

Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)

Determine whether HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services BOCES officials established controls to ensure online banking transactions were appropriate and secure

https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

… properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … as required when the new owner was no longer eligible for the exemptions. Key Recommendations The Assessor should: … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223

Kent Fire District No. 1 - Financial Operations (2019M-37)

… funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of fund balance. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

… St Paul Boulevard Fire District Board Oversight 2018M116 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116

Town of Webb - Ski Collections (2018M-188)

… be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… generated operating surpluses each year, which resulted in appropriated fund balance not being used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

Dryden Central School District - Cash Management (2020M-61)

… report - pdf ] Audit Objective To determine whether District officials maximized interest earnings. Key Findings District officials did not follow their investment policy. As … officials did not maximize interest earnings for the District. Officials did not develop and manage a …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

Newark Valley Fire District - Board Oversight (2020M-30)

… District officials established adequate controls over financial activities to safeguard assets. Key Findings There … the procurement policy was incomplete. Although monthly financial reports were accurate and reliable, the Board did … an annual audit of the Treasurer’s records. File annual financial reports within 60 days of the close of the fiscal …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30

Waverly Central School District - Financial Operations (2019M-136)

… approved by the claims auditor. The senior account clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by 111 days. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)

… Recommendations The Committee should establish controls for handling cash at fundraising events, and ensure members responsible for running fundraising activities create financial reports. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activities

Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015m

Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)

… 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12

Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)

… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014m

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