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Town of Duanesburg – Financial Records and Reports (2020M-116)
… reports to the Board. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Newfane Central School District – Financial Management (2020M-88)
… complete report - pdf ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and … can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to … balance to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… Plain within its boundaries. The Town, which is governed by an elected five-member Town Board, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Village of Monticello – Records and Reports (2020M-104)
… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge activity for the … approximately $2.1 million. Key Findings The Board did not adequately segregate financial duties or provide … payments and adjustments to customer accounts. Three users have administrative rights in the computerized water billing …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… were audited in a timely manner and properly supported for the period July 1, 2011, to March 31, 2013. Background … operating expenditures of approximately $8.1 million for the fiscal year ended June 30, 2012. Key Findings Library … The account clerk and/or Director reviews invoices for department head approvals before printing checks and a …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities … June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Central Square Central School District - School District Website (S9-19-29)
… Comptroller (OSC) audit report and corrective action plan (CAP). Comprehensive budget-to-actual results, appended … website: Final annual budget, OSC audit report and CAP and a comprehensive appended property tax report card. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… ensured officials did not have prohibited interests in District contracts. Determine whether claims were for … required by law. A Commissioner had a prohibited interest in the contracts between the District and his snow plowing … Board ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Town of Hounsfield - Claims Auditing (2019M-215)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … lacked adequate supporting documentation and seven claims for $4,100 were paid twice. The Board did not ensure that … each claim is adequately supported before approving it for payment. Update the resolution authorizing advance …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Tri-Valley Central School District - Financial Management (2020M-17)
… $218,000. The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… not follow their procurement policy and seek competition for project related professional services totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… 2018. Develop a breach notification policy, as required by New York State Technology Law. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsTown of Greene – Justice Court Operations (2021M-95)
Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Bainbridge – Financial Operations (2014M-227)
… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227IX.7.J Final Reports – IX. Federal Grants
… federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Freedom – Financial Management (2021M-191)
… 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 years to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting … August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental