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Total Receipts – 2022 Financial Condition Report
… policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending … Have Increased Over the Past Five Fiscal Years From 2018 to 2022: Total receipts increased 47.5 percent. Tax receipts …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending … Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Oneonta – Town Clerk (2021M-59)
… analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Incorporated Village of Garden City – Check Signing (2021M-39)
… if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with Village policy and … of her electronic signature at all times and supervise the check-signing process when others use it. In her absence, …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Selkirk Fire District – Procurement of Professional Services (2021M-55)
… [ read complete report - pdf ] Audit Objective Determine whether Selkirk Fire District … documentation that they used other methods to assess the accountability, reliability, responsibility, skill, … and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… inventory IT equipment. District officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did not maintain a complete and accurate IT equipment inventory or perform an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Greenwich – Purchasing (2020M-135)
… Town of Greenwich (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed … Town of Greenwich Town officials sought competition when purchasing goods and services …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Fishkill – Information Technology (2020M-153)
Determine whether Town of Fishkill Town officials ensured the Towns Information Technology IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Ulysses - Information Technology (2021M-190)
Determine whether Town of Ulysses Town officials ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Town of Mooers - Procurement (2020M-55)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… use of District money. The District could have saved up to $17,000 had the Board required the use of lodging that … findings and recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Tuxedo Union Free School District – Financial Condition (2015M-360)
… and reserve fund money was commingled with other funds. The Board and District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the period July 1, … Ensure that fixed asset records are accurate and up to date and that all fixed assets can be located. Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Bovina Fire District – Fund Balance (2015M-138)
… or use the balance of funds on hand to reduce future tax levies. Develop a written long-term capital plan that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… and reported and that Company moneys were safeguarded for the period January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate … fiscal year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Plattekill Library – Budgeting Practices (2017M-95)
… on all information available at the time. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Town of Nanticoke – Financial Condition Management (2017M-186)
Town of Nanticoke Financial Condition Management 2017M186
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
Granville Hook and Ladder Volunteer Fire Company Financial Operations 2017M105
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialLansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256