Search
Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
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)
… As a result, it levied more taxes than necessary to sustain operations. The Board did not adopt budgets with … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
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)
… a benchmark collection rate and review aging reports for outstanding tickets. To increase collections, consider …
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)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… $184,000. Key Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 … of the three firefighters who inappropriately received one year of service credit in 2015 and contact the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Owasco – Financial Management and Procurement (2021M-70)
… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … in the unrestricted general fund balance increasing to an excessive level. Always seek competition for … findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Sidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with … recommendations and indicated they have taken, or planned to take, corrective action. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Town of New Lisbon – Financial Oversight (2013M-12)
… Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial operations for the period January 1, 2011, … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… up with seven of the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do … businesses 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-revolvingClymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase price of $1,700 could not … purchase price of $1,500 was still active on the inventory list but was disposed of in October 2018. Key …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mYork Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… Establish written project approval and monitoring policies or procedures. Key Recommendations Establish measurable …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mEast Rochester Union Free School District – Procurement (2022M-56)
… with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, … From six professional service providers totaling $130,510. The Board and District officials did not develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Lancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37II.4 Overview – II. New York State Financial Accounting
… Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles applied … in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 … New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71West Babylon Union Free School District – Claims Audit (2024M-62)
… 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education … Section 1724. The claims auditor did not report directly to the Board, did not note exceptions on the warrant and did … The audit report includes five recommendations to help improve the District’s claims audit process. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62