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Town of Webb - Ski Collections (2018M-188)

… be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

… or capital plans. Adopt any information technology (IT) policies. Perform an adequate claims audit and seek … with our findings and recommendations and indicated they have begun to initiate corrective action. … St Paul Boulevard …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116

Town of Brunswick – Justice Court (2017M-285)

… balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations … bank reconciliations. Discontinue the use of a signature stamp. … Town of Brunswick Justice Court 2017M285 …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285

Village of Milford – Board Oversight (2018M-25)

… adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. … three-member Village Board. Budgeted appropriations for the 2017-18 fiscal year total $407,115. Key Findings …

https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25

Clinton Central School District – Payroll (2017M-252)

Clinton Central School District Payroll 2017M252

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252

Herkimer Central School District – Financial Condition (2016M-68)

… The purpose of our audit was to examine the District’s financial activities for the period July 1, 2014 through … does not have a long-term plan in place but has hired a consultant to assist with long-term planning. Key … unanticipated needs. Develop and implement a multiyear financial plan. … Herkimer Central School District Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68

Newark Valley Central School District – Financial Management (2016M

… through October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and … schools with approximately 1,250 students, is governed by an elected seven-member Board of Education. Budgeted … Finding The District’s long-term financial plan projects a deficit unrestricted fund balance by 2018-19. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016m

Otego-Unadilla Central School District – Financial Condition (2015M-245)

… Continue to review and seek alternative ways to lower expenditures. … OtegoUnadilla Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245

Unified Court System Bulletin No. UCS-168

… telephone at (732) 330-7882 or e-mail at david.raabe@axa-advisors.com ; or contact Best Interest Partners, LLC, a Division of AXA Advisors, at (732) 292-3372. Questions regarding this …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0

Pulaski Academy and Central School District – Financial Condition (2016M-81)

… the District’s financial condition for the period July 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81

St. Regis Falls Central School District – Fund Balance (2016M-141)

… Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141

Scarsdale Union Free School District – Information Technology (2016M-252)

… Purpose of Audit The purpose of our audit was to determine if the District’s … of this information, this was communicated confidentially to District officials so they could take corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252

Ellenville Central School District – Network User Accounts (2022M-18)

… from the date of our test. Established written procedures for granting, changing or disabling network user accounts. Key Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18

Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)

Cattaraugus County Soil and Water Conservation District Cash Receipts and Disbursements 2016M396

https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-and

Town of Webb – Audit Follow-Up (2018M-188-F)

… for 2018 totaled approximately $6.7 million and ski area revenues for 2017 totaled approximately $357,000. …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-f

XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations

… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget … to correct any negative balance. All negative balances on appropriations and segregations due to lapse must be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgets

Village of Yorkville – Budget Review (B3-13-7)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7

Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)

… to ensure online banking transactions were appropriate and secure. Key Findings BOCES officials did not establish … to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to … Ensure that online transactions are reviewed and reconciled to supporting information. Update bank …

https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21