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Village of Monticello – Records and Reports (2020M-104)
… records. Bank reconciliations were generally performed two to three months after the statement date. Periodic …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial transactions were appropriate and properly accounted for, the Treasurer performed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mLyncourt Union Free School District – Information Technology (2020M-121)
… - pdf ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … Determine whether Lyncourt Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Grand Island Central School District - School District Website (S9-19-31)
… was not transparent and comprehensive. Officials did not post: Comprehensive budget-to-actual results in an easily … audit results in a location easy to access. Prepare and post a multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Albany Water Board – Software Management (2020M-159)
… ] Audit Objective Determine whether software installed on Albany Water Board (AWB) computers and mobile devices is … Determine whether software installed on Albany Water Board AWB computers and mobile devices is …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… maintained adequate and appropriate records and reports. Key Findings The former Superintendent intentionally … maintained adequate and appropriate records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate and … was not provided with the necessary financial reports and information to properly oversee Town finances. During our audit period, the current Supervisor did not: Prepare bank reconciliations, record receipts in the financial …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Portville Central School District - Financial Management (2018M-245)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board annually appropriated … fund balance that was not used to finance operations and overestimated appropriations by $3.3 million (6 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Victor Central School District - Financial Management (2019M-62)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials: … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of … 39 percent less than budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Akron Central School District - Financial Management (2018M-195)
… the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Town of Athens - Town Clerk/Tax Collector (2018M-41)
… and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 … between four to six weeks later. Clerk fees and real property taxes were not always deposited within the required … receipt. In 2016, the Clerk deposited $37,036 in real property taxes from between one to 24 days after receipt. …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Fredonia Central School District - Financial Management (2018M-33)
… Fredonia Central School District Financial Management 2018M33 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Village of Hobart - Board Oversight (2018M-88)
… implement compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual … annual financial report and supporting records. Explore selling the unused properties or consider placing these …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Rushville - Board Oversight and Information Technology (2018M-118)
… State General Municipal Law (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Webster Central School District - Financial Condition (2018M-109)
… by adopting realistic budgets and ensuring unrestricted fund balance remained within statutory limits. Key Findings District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town of North Collins - Recreation Department Cash Receipts (2020M-68)
Determine whether Recreation Department Department cash receipts were recorded and deposited in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Knox – Town Clerk (2020M-72)
… Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit … and reports as required. Key Recommendations Deposit all collections timely and remit collections accurately, …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72