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Village of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … totaled $551,715. Key Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did not …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Brushton – Fiscal Oversight (2014M-235)
… Key Findings The Clerk-Treasurer did not perform monthly bank reconciliations or provide the Board with complete and … including all cash balances, a budget status report and bank reconciliations accompanied by the bank statements. Ensure that the Clerk-Treasurer files the …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Chili - Financial Management and Cash Receipts (2019M-167)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Otego-Unadilla Central School District - School District Website (S9-19-26)
… provided the public with transparent and comprehensive financial information. Key Findings District officials maintained a website but certain financial information was not posted, resulting in a lack of … appended property tax report card and a multiyear financial plan to the District website. Provide further …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… adequate policies and procedures to ensure receipts from all events were deposited, and the treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mCortland County – Public Water Supplies (2016M-318)
… to NYS DOH, officials did not provide documentation that all violations were corrected and one survey was not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Opinion 89-26
… The Act distinguishes between "municipalities" and "political subdivisions" for purposes of the financial … or other district (General Municipal Law, §800[4]). A "political subdivision" is defined to mean a county, city, … by "local elected officials and/or by local political party officials" of such financial information as is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… to provide fire protection services to the Town’s western region. Disbursements during 2013 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overEastchester Union Free School District – Financial Management (2016M-59)
… to pay for refunds of real property taxes. The District does not have a written, comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee is responsible for the Company’s overall general and financial affairs. Revenue for 2014 totaled approximately … $50,000. Key Findings The Treasurer did not prepare and submit formal monthly and annual financial reports in 2013 and 2014. The Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… review the District’s management of financial activities for the period July 1, 2012 through October 13, 2015. … The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $52.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352X.7 Overview – X. Guide to Vendor/Customer Management
… between customers, such as a large company with several subsidiaries that have financial relationships with Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.12.A Key Provisions – IX. Federal Grants
… the CMIA: Federal agencies must make timely grant awards and fund disbursements to states; States must draw federal … of covered federal programs may also be subject to CMIA; and Federal agencies and states must minimize the time from: the date on which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsMount Markham Central School District – Reserve Funds (2016M-73)
Mount Markham Central School District Reserve Funds 2016M73
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Saranac Central School District – Investment Program (2023M-89)
… audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their … were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89City of Lockport – Cash Flow (2014M-195)
… serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Purpose of Audit The purpose of our audit was to review the County’s internal controls over the timekeeping system for … January 1, 2013 through May 31, 2014. Background Franklin County is located in northeastern New York and has a population of approximately 51,600. The County is governed by the County Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276South Country Central School District – Information Technology Inventory (2017M-219)
… a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items reviewed, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryTown of Erwin – Justice Court (2017M-266)
… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice Court with … and traffic violations were adjudicated and reported in a timely manner. Key Recommendations The Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Great Neck Union Free School District – Fuel (2016M-82)
… Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools with approximately 6,400 students, is governed by … Ensure policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82