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Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… statements or other detail sufficient to support that all money collected is included in deposits. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionHolland Central School District – Financial Management (2015M-58)
… Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town 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 … two accounting systems for the Town's funds that were not set up to properly account for transactions by individual funds. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Lake Pleasant – Credit Cards (2016M-432)
… Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were … did not establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our audit period, and the credit limits …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In … 2015, the Town reported revenue of $15,954 from transfer station charges. Key Findings Collections from garbage bags … to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the hours of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town 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-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is … The Department Director did not reconcile recreation fees collected by a vendor with cash receipts records. Key … the contract with the vendor who processes Department registration fees and ensure the approval is included in the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Henry 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-collectionsTown of Middleburgh – Claims Audit Process (2023M-56)
… of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village 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-166Saratoga 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-s9-13-7X.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update any contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Dayton – Financial Condition (2013M-90)
… The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The … five-member Town Board comprised of the Town Supervisor and four council members. Budgeted appropriations for the … As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Oneida Public Library District – Cash Disbursements (2015M-20)
… The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon within the Oneida City School District’s boundaries. The District, which is …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Canaseraga 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-104Alfred-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-131Glenham 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-380Victor 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-62Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86