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Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… did not properly record all financial transactions in the accounting records or prepare required annual reports. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… for the operation of the investment program in compliance with the Board of Education’s (Board’s) investment policy. … interest earnings. BOCES officials generally agreed with our findings and recommendations and indicated they plan …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

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

… access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key …

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

Town of Horseheads – Financial Management (2015M-211)

The purpose of our audit was to review the Towns financial operations for the period January 1 2012 through July 30 2015

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Portville Central School District - Financial Management (2018M-245)

… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245

South Glens Falls Central School District - Fund Balance (2018M-90)

… insurance reserve was overfunded and accumulated enough funds to finance 46 years of related appropriations. We … of Investigations. Key Recommendations Use surplus funds to fund one-time expenditures and needed reserves or to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Akron Central School District - Financial Management (2018M-195)

… fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the statutory limit …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195

Newfane Central School District – Financial Management (2020M-88)

… reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of … statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit … to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds improperly …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Tri-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-17

Village of Hilton - Financial Management (2020M-31)

… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused 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 …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Hammondsport Central School District – Investment Program (2024M-63)

… Determine whether Hammondsport Central School District District officials developed and managed a …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)

… Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member Board of Directors, provides fire protection to … whether any of the misspent or possibly misused funds can be recovered. Ensure that the Board conducts a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financial

Required Reporting

… Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices … MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and Town … Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and …

https://www.osc.ny.gov/local-government/required-reporting

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