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Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… not adequately follow up with seven of the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job … are creating and retaining jobs and using loan funds in compliance with the terms of the agreements. Develop …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingSidney Central School District - Financial Management (2019M-243)
… limit each of the last three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and … response letter. … Determine whether the Slate Hill Fire Districts District Board ensured that goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Contract Advisory No. 29
… Submission System (EDSS) Host Agency Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) Electronic Documents Submission System … purchase authorization transactions within EDSS on behalf of the Hosted agency. Host/Hosted Agency must submit a New …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyTown of Owasco – Highway Department (2020M-128)
… and Highway Superintendent (Superintendent) did not agree, in writing, to expenditures for highway repair and … parties clear and that employees’ time worked is recorded in the proper funds, districts and/or accounts. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditJohnstown Public Library – Cash Receipts (2014M-304)
… the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. … appointed by the City Mayor. Budgeted appropriations for 2014 totaled approximately $405,000. Key Findings For cash collections that are not recorded in the circulation …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsTown of Locke – Financial Condition (2020M-111)
… fund balances as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to … The Board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Sodus Central School District – Financial Management (2016M-392)
… 2014 through June 30, 2016. Background The Sodus Central School District is located in the Towns Arcadia and Sodus, … objectives for funding long-term needs. … Sodus Central School District Financial Management 2016M392 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Sewanhaka Central High School District – Student Fees (2016M-296)
… million. Key Findings The Board does not have a policy on cash receipts. None of the finance clerks issued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Royalton-Hartland Central School District – Financial Condition (2015M-275)
… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… $30.5 million and did not have documentation establishing two reserves. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Hannibal Central School District – Financial Condition (2017M-23)
… fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance annually exceeded the statutory limit. The Board has … capital plan to define how reserves and unrestricted fund balance in the general and debt service funds will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Hammond Central School District – Payroll (2016M-398)
… Treasurer's payroll duties so that she does not control all aspects of payroll transactions. Establish procedures to ensure that all salary, stipend and wage rates are authorized by the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Whitesville Central School District – Financial Management (2016M-313)
… in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school with … by an elected five-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313