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Town of Decatur – Town Clerk (2020M-58)
… and accurate manner. Key Findings The Clerk did not issue duplicate receipts for any collections during the audit … records and reports. Key Recommendations Issue and retain duplicate receipts. Report and remit all money received to …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58REACH Academy Charter School - Cash Disbursements (2019M-130)
… approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of … action. Appendix B includes our comment on an issue raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130New Hartford Central School District – Procurement (2016M-153)
… February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… audit was to examine the District’s financial condition for the period July 1, 2013 through May 14, 2015. Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta … of fund balance as a financing source. District officials are currently working on implementing cost saving measures. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… totaling $12,875. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … prepares a written annual report of all moneys received and disbursed. Appoint an Auditing Committee to audit the … only after bills have been approved by the membership and that checks include two signatures. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mNesconset Fire District – Length of Service Awards Program (2014M-317)
… January 1, 2013 through July 31, 2014. Background The Nesconset Fire District is a district corporation of the … Nesconset Fire District Length of Service Awards Program …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an audit committee. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mHerkimer Central School District – Financial Condition (2016M-68)
… audit was to examine the District’s financial activities for the period July 1, 2014 through October 31, 2015. Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The … with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-682019 Financial Condition Report – 2019 Financial Condition Report
… I am pleased to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. … better understand the State’s financial and economic condition. Under generally accepted accounting principles … report provides citizens with an overview of the financial condition of New York State. It presents selected financial, …
https://www.osc.ny.gov/reports/finance/2019-fcrBerkshire Union Free School District – Financial Condition (2015M-310)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Berkshire Union Free School District is a special act school district located on the grounds of the … not adequately monitor the District’s financial condition. To alleviate cash flow difficulties, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… District is a special act school district located in Dobbs Ferry, Westchester County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… ensuring that meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsGold Coast Public Library District – Claims Audit (2014M-237)
… 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … Gold Coast Public Library District Claims Audit 2014M237 …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… The Assessor: Granted 28 exemptions (19 percent of those reviewed) without applications, renewal forms or … calculated granted exemptions. Did not report the transfer of 10 (of 37) properties with exemptions to the County as required …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Benson - Disbursements (2019M-54)
… of the Supervisor. Key Recommendations Destroy signature stamps. Supervisor should authorize all online bank account … indicated they planned to take corrective action. Appendix B includes our comments on issues raised in the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Kent Fire District No. 1 - Financial Operations (2019M-37)
… Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was unable to provide documentation … with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… card and travel expenditures were adequately supported and for legitimate District purposes. Key Findings Of the 279 … the claims. Two commissioners purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Town of Lancaster - Information Technology (2018M-114)
… safeguarded and secured. Key Findings Town officials have not designed or implemented procedures to monitor compliance with the acceptable use policy or …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114