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Saratoga Youth Recreation – Financial Activities (2016M-258)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … and the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258

Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018m

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… controls over the cash disbursements process were adequate and we did not note any questionable bank withdrawals or …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m

Chenango Fire Company – Controls Over Financial Activities (2014M-290)

… to examine the Company’s controls over financial activity for the period January 1, 2013 through September 9, 2014. … The Company is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of … and six elected Business Officers, who are responsible for the Company’s overall financial management. During our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014m

Montezuma Volunteer Fire Department - Financial Operations (2018M-23)

… such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018m

City of Tonawanda - Information Technology (2018M-146)

… computer use. City officials did not maintain an inventory of IT assets. City employees were not provided with IT … City personnel and monitor IT usage. Maintain an inventory of IT assets. Ensure that all necessary City personnel … they planned to initiate corrective action. … City of Tonawanda Information Technology 2018M146 …

https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146

Finn Academy: An Elmira Charter School - Information Technology (2018M-141)

… communicated confidentially. School officials disagreed with certain aspects of our findings and recommendations, but …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141

Village of Ballston Spa - Financial Condition (2017M-256)

… did not maintain accurate accounting records and failed to file required annual financial reports for the last four … balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations … Treasurer files timely financial reports. Develop a plan to address the general fund’s declining fund balance and the …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Cassadaga Valley Central School District - Financial Management (2018M-110)

… limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund … and reasonable. District officials generally agreed with our recommendations and indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110

Jefferson Community College – Procurement (2017M-156)

… trustee. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $28.7 million. Key Finding The …

https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156

Town of Carrollton – Justice Court Operations (2018M-21)

… balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced to …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

Vendor File Advisory No. 1

… DBA is entered, the vendor may not pass the IRS TIN match and therefore, may not be registered on the Statewide Vendor …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dba

Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)

… Purpose of Audit The purpose of our audit was to determine whether the District … Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208

City of Yonkers – Procurement of Professional Services (2017M-268)

… professional services for the period July 1, 2015 through June 30, 2017. Background The City of Yonkers is located in …

https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268

Operational Advisory No. 7

… with each Business Unit (BU) and Department Code (DC). The information in SFS was created at the time of …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-update

Prattsburgh Central School District – Tax Collection (2016M-122)

… tax collection for the period July 1, 2014 through March 17, 2016. Background The Prattsburgh Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122

Three Village Central School District – Fuel Inventories (2015M-271)

… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $189.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271