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Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… for appropriate purposes. Prepare check disbursements only after receiving proper authorization and supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mCassadaga Valley Central School District - Financial Management (2018M-110)
… Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Village of Ballston Spa - Financial Condition (2017M-256)
… the Treasurer maintained adequate accounting records and the Board effectively monitored the Village’s financial … and failed to file required annual financial reports for the last four fiscal years. The Board did not adequately … financial condition. Village officials indicated that they plan to implement the recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Randolph Central School District - Financial Management (2019M-232)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … Determine whether the Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Forestville Central School District - Information Technology (2019M-170)
… - pdf] Audit Objective Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the … assigned to employees who routinely accessed PPSI. Network and application user accounts were not properly managed. In … Provide periodic IT security awareness training. Develop and implement written administrative regulations to further …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mElba Fire Department – Controls Over Financial Activities (2014M-286)
… of Elba, Genesee County. The Department, which is governed by an elected nine-member Board of Directors, provides fire … disbursements were not adequately supported or reviewed by the Board before payment. Key Recommendations Audit the … that they are for appropriate purposes and supported by adequate documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… Once you have accrued five years of credited service, you are vested. This means you have earned the right to receive a …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitFiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Smithtown Central School District – Capital Projects (2016M-202)
… project administrator to submit periodic reports that show actual revenues and expenditures over the life of each project compared to the approved budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Massena Central School District – Financial Condition (2016M-21)
… Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which operates five … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. Review current EBALR …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… The purpose of our audit was to assess the Authority’s housing occupancy process and examine IT controls over the … 1, 2013 through July 25, 2016. Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified individuals. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… fees, surcharges, bail and restitution was collected from January 2011 through December 2013. Key Findings The … reports are provided at each Board meeting. Perform the required annual audit of the records and reports of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Lisbon – Financial Condition (2012M-202)
… The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The … a Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2011 operating … $15,553 for the water fund, $66,088 for the sewer fund, and $37,879 for the library fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
… Tax Law statutory limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the … reconciliations. The Supervisor allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237North Shore Public Library – Financial Condition (2013M-344)
… year. Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through 2011-12, … financial information from the Library Director, including cash flow projections, fund balance projections or a … by reviewing detailed monthly reports that include cash balances, receipts and disbursements, a comparison of …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementVillage of Watkins Glen – Justice Court Operations (2021M-146)
… ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, … Determine whether the Village of Watkins Glen Village Justices collected recorded deposited reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146