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Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
audit village east syracuse
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Brocton Central School District – Financial Management (2023M-44)
… statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not demonstrate that six reserves … balances totaling more than $2 . 2 million were funded or used as management intended. Did not establish a comprehensive reserve fund policy or develop annual reserve reports. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that … County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections … totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Ignition Interlock Program Monitoring (2015-MS-4)
Ignition Interlock Program Monitoring 2015MS4
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Town of Pittstown – Records and Reports (2013M-5)
… with bank records, resulting in, for example, general fund cash being over-reported by $98,438 in 2011. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Rensselaer County – Public Health Department Receipts (2013M-18)
… Take appropriate action to recover the shortage of funds. … Rensselaer County Public Health Department Receipts …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18West Nyack Fire District – Claims Processing (2014M-259)
… General fund appropriations for the 2014 fiscal year total $800,500. Key Findings District officials approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Comptroller DiNapoli Releases Municipal Audits
… Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency officials did …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0East Bloomfield Fire District – Financial Operations (2017M-154)
… distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… for non-property tax revenue estimates, or estimated fund balance. Furthermore, the monthly reports provided by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsTown of Boylston – Financial Condition (2021M-69)
… the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Circleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Watervliet City School District – Fiscal Stress (2014M-149)
… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board … of unrestricted fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s financial activity was … provides fire protection and other emergency services to Ausable-Chesterfield-Keeseville Joint Fire District …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsCity of Jamestown – Financial Condition (2016M-298)
City of Jamestown Financial Condition 2016M298
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security cameras, … Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 … $18,600 were found at different locations than shown on the inventory list. Key Recommendations Ensure that accurate …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mVillage of Nissequogue – Information Technology (2015M-31)
Village of Nissequogue Information Technology 2015M31
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not … all adjustments prior to implementation by the utility department in accordance with the local ordinance. Review …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity