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Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… $3.3 million. Key Findings Collections at the pool were not adequately accounted for or remitted timely to … adequate records to account for collections at the pool and remit pool collections timely to the Clerk-Treasurer’s office. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Financial Data: What is the general schedule/cycle of data availability?
Financial Data What is the general schedulecycle of data availability
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityConcord Industrial Development Agency – Agency Management (2015M-61)
Concord Industrial Development Agency Agency Management 2015M61
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementGalway Central School District - Fund Balance Management (2017M-267)
… fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce District property taxes. … budgets based on historical trends or other known trends and appropriate realistic amounts of fund balance to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Clifton-Fine Central School District – Financial Condition (2017M-297)
… purpose of our audit was to determine whether the Board and District management developed realistic budgets and adequately managed the District's financial condition for … is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… The Council and City officials did not develop adequate information technology (IT) policies and procedures to … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Islip Housing Authority – Cash Disbursements (2017M-167)
… 2016-17 fiscal year totaled $18,653,655. Key Findings The Director and Assistant Director audit claims but are not independent of the purchasing and check signing functions. While the Director was on leave, the account clerk applied the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were … Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Hancock Fire Department - Financial Operations (2018M-236)
… require more support for collections, such as tickets or receipts. The finance committee should audit the … Treasurer’s records. This could include reviewing deposits or scanning check images and invoices. Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… separate from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an … number of points to volunteers for participation in department responses and accurately record volunteer … the computer program unless the points earned as indicated on the reports were disputed by the volunteers. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialHolland Central School District – Financial Management (2015M-58)
… July 1, 2009 through February 3, 2015. Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie … Holland Central School District Financial Management 2015M58 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… through August 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of … EastportSouth Manor Central School District Financial Software User Access …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userTown of Warsaw – Tax Collection Remittance (P1-24-22)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
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)
… the Town's credit card purchases to determine whether the cards were used for appropriate purposes and in compliance … January 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… is no supervisory review to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and employment contracts. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… secured during the hours of operation and are stored in an open box on a table at the transfer station. Key Recommendations …
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 our audit was to assess the Board’s oversight and financial management of the Town's operations for the … The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is … by an elected Town Board composed of the Supervisor and four Board members. Key Findings The Board has not …
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)
… to Department cash receipts, including procedures over recording, depositing and remitting cash receipts. Review and … fees and ensure the approval is included in the Board’s minutes. Ensure that all Department cash receipts are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81