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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)

… The Cooperstown Central School District is located in the Village of Cooperstown and the Towns of Burlington, … Board of Education. The District contracts with Milford Central School District to manage its school lunch … Key Finding District officials have not performed a cost-per-meal analysis or an analysis of their meals per …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition

Holland Central School District – Financial Management (2015M-58)

… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials could not provide Board resolutions to demonstrate that four reserves were properly established. … District officials could not locate three invoices to support expenditures totaling $27,236 which appeared to be …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … systems for the Town's funds that were not set up to properly account for transactions by individual funds. The … Recommendations Discontinue using two accounting programs to process the Town's financial transactions by combining the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Town of Lake Pleasant – Credit Cards (2016M-432)

… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for appropriate … credit limits on the individual cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over garbage bag … the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Town of Taylor – Financial Management (2016M-391)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of … available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required to annually audit the Supervisor's records. The bookkeeper …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… Purpose of Audit The purpose of our audit was to review the Department’s cash receipts for the period … (Department) contract. The Department did not remit money to the Supervisor in a timely manner. The Department Director … Key Recommendations Adopt written policies related to Department cash receipts, including procedures over …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

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

… of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 … in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or …

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

Town of Middleburgh – Claims Audit Process (2023M-56)

… all claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board … in the Town’s best interest. Discontinue use of the Town debit card. Town officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Village of Victor – Financial Management (2015M-166)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management practices for … fund balance policy establishing the level of fund balance to maintain, resulting in excessive unrestricted general fund … Develop budgeting and fund balance policies to govern the budgeting process and the levels of …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166

Saratoga County – County Bridge Maintenance (S9-13-7)

… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7

X.4.C Contacts – X. Guide to Vendor/Customer Management

… SECTION OVERVIEW AND POLICIES The “Contacts” section of the Vendor Record contains all contacts entered by the … the vendor is created, the primary contact is the contact on the vendor’s Substitute W-9 form. The vendor’s primary … The Contacts section of the Vendor Record contains …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts

Town of Dayton – Financial Condition (2013M-90)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of Dayton is … adopt reasonable budgets or take appropriate action to maintain financial stability. As a result, the highway …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

Oneida Public Library District – Cash Disbursements (2015M-20)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash … Key Findings The Board did not audit each claim prior to payment. No District official reviewed payroll reports … payroll checks. Two service providers had direct access to the District’s bank accounts. District officials have not …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Canaseraga Central School District - Financial Management (2019M-104)

… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Alfred-Almond Central School District - Financial Management (2019M-131)

… an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Glenham Fire District – Cash Disbursements (2016M-380)

… Purpose of Audit The purpose of our audit was to determine if claims were supported by adequate … for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … documentation. Although fire districts are not required to pay sales tax on purchases and services they obtain, eight …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

Victor Central School District - Financial Management (2019M-62)

… by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance … the amount of fund balance and reserves that will be used to fund operations. Develop a plan to continue reducing the school food service fund balance to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62

Town of Hamden – Financial Condition (2013M-86)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is … fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town resources. …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86

Town of Clifton Park – Information Technology (2020M-162)

… procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former employees who left Town employment one month to 15 years before our review. Have a written contract with …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162