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Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing … not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Otselic – Selected Financial Operations (2012M-220)
… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … community development moneys is prepared, and procedures for outstanding loan collection are enforced. Establish … and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on a supported and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20East Syracuse Minoa Central School District – Information Technology (2020M-174)
… employees had unnecessary user permissions and 16 active contractor accounts were not needed, including three accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported. Key Findings The Board ensured the $746,000 in … Board ensured receipts were deposited recorded and reported and disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of South Bristol – Financial Management (2015M-140)
… 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Otisco Fire District – Financial Operations (2016M-415)
… the District’s financial activity, review monthly reports and ensure District audit requirements were met for the … District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The … The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Clifton – Financial Management (2014M-217)
… April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete a sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were registered. For 2018-19, as of April 1, 2019, the District is … schools to transport 455 (or $337,085) more students than registered. Key Recommendations Obtain documentation to prove …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Barton – Financial Planning (2015M-52)
… balance to maintain those amounts. Also, develop guidance on the funding and use of each of their reserves. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Wading River Fire District – Gasoline Credit Cards (2017M-5)
… River Fire District is a district corporation of the State, distinct and separate from the Towns of Riverhead and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital … (Project). Key Findings City officials properly planned and monitored the Project by: Establishing a sound process … testing results for treatment lines Concrete inspection and testing results, including core samples and composition …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Alfred – Incompatible Duties (2021M-99)
… corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Owasco – Highway Department (2020M-128)
… and 234 claims totaling $96,900 did not have documentation to support a business purpose. Town officials did not … Superintendent (Superintendent) did not agree, in writing, to expenditures for highway repair and improvement. The … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Geneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. … Authority’s low-income housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 … insufficient. The Authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160York Central School District - School District Website (S9-19-35)
… to make informed decisions. Officials did not post the: Final annual budget. Budget information – with appended … disclosure and fund balance information. Budget-to-actual results. External audit reports and corrective action plan … must post required information to the District website: Final annual budget, external audit reports and CAP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Shelter Island Union Free School District - Fund Balance (2020M-23)
… policy. Adopt budgets that include reasonable estimates for appropriations. Discontinue appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23