Search
Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… two accounting systems for the Town's funds that were not set up to properly account for transactions by individual funds. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… – pdf] Audit Objective Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) … audit onondaga cortland madison BOCES cash management …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… supported and collections were deposited in a timely manner. Key Findings While School officials ensured resident … reviewed totaling $8 million were deposited in a timely manner . Officials and staff did not: Monitor collections … received to ensure they were deposited in a timely manner. Deposit 29 district tuition collections totaling $4.9 …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… cash collections from the circulation desk to the Clerk on a timely basis. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mNewfane Central School District – Financial Management (2020M-88)
… balance to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds improperly restricted to surplus fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Phelps – Financial Management (2015M-70)
… of reserves. The plan should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Village of Hempstead – Budget Review (B7-13-13)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Freedom – Financial Management (2021M-191)
… fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Village of Hilton - Financial Management (2020M-31)
… appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period June 1, 2013 through … Village of Brookville Board Oversight 2015M45 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45II.2 New York State Accounting Policies – II. New York State Financial Accounting
… Article V – The State Comptroller shall be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting as are necessary for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesHammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… The Board did not conduct a comprehensive audit of all the bills prior to payment as required. Company officials issued … Ensure that the Board conducts a comprehensive review of bills and invoices before submitting them to the membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialSouth Glens Falls Central School District - Fund Balance (2018M-90)
… Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance was not reported accurately because encumbrances, … Determine whether the District accurately reported fund balance and other related accounts and whether fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Portville Central School District - Financial Management (2018M-245)
… $660,000 or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as … balance to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Akron Central School District - Financial Management (2018M-195)
… $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized $775,000 in cumulative … necessary and reasonably funded and use the debt reserve funds to pay related debt. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195