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Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… activities were properly recorded and reported, whether cash collections were deposited and cash disbursements were … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesSt. Lawrence County – Financial Condition (2016M-173)
… 30, 2015. Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns … to pay its bills and other obligations when due, resulting in issuing $10 million of revenue anticipation notes (RANs) in fiscal years 2013-15. Key Recommendations Develop a fund …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Oversight of Grants (Follow-Up)
… We found that the monitoring performed by the Freight and Passenger Rail Bureau and the Aviation Bureau could be improved with more effective analysis of available data, and through more effective communication and information …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followCUNY Bulletin No. CU-298
… 21, 2007 Agency Actions Agencies must enter the following on the Time Entry page: Earnings Begin Date: 6/7/07 Earnings … The Earn Code UA6 and the payment amount will be displayed on the payroll register. The Earn Code description (Uniform … Allowance CUNY) and the payment amount will be displayed on the employee’s paycheck stub or direct deposit advice. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Cedar Knolls Union Free School District is located in Westchester County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family and Children … transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is governed by … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2012 … Background The Town of Hampton is located in Washington County and has a population of approximately 940 residents. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Greenville Fire District - Fixed Assets (2019M-223)
… [read complete report - pdf] Audit Objective Determine if District officials had adequate controls to safeguard District assets. Key Findings Although the District purchased …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… complete report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed … not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… complete report - pdf ] Audit Objective Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … Board did not develop financial procedures for collections and disbursements, periodically monitor the budget or ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Middle Country Public Library – Treasurer (2015M-291)
… Treasurer performs duties relating to safeguarding Library funds, including maintaining accounting records, depositing and disbursing funds and providing monthly reports to the Board. … Middle …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Village of Pelham – Information Technology (2016M-410)
… 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Fallsburg Central School District – Financial Condition (2014M-33)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through October 2, 2013. … with approximately 1,490 students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $1.7 million. During the audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Morris Central School District – Financial Operations (2015M-251)
… through August 31, 2015. Background The Morris Central School District is located in the Towns of Laurens, Morris, … in Otsego County. The District, which operates one school with approximately 500 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the … of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … property taxes. … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financial