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Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over Culinary Arts cash … Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … from the baking class, the bakery and the butchery were not submitted to the Bursar in a timely manner. Employees …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedPearl River Fire District – Purchasing (2016M-407)
… 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, … Pearl River Fire District Purchasing 2016M407 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Bolton Fire District – Credit Cards (2017M-180)
… Bolton Fire District Credit Cards 2017M180 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal … District officials overestimated expenditures by a total of $6.2 million. The District did not use any appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Town of Victory – Justice Court (2013M-66)
… of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, … of the Town Supervisor and four Board members. The Court collected $35,265 in fines and surcharges during our … of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Town of Corning – Financial Condition (2020M-13)
… 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not … fund having unassigned fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. … our comment on an issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Village of East Rockaway – Justice Court Operations (2017M-206)
… and Court officials could not determine the source of the funds. The Court did not properly record and deposit $1,400 in funds received during the audit period. Key Recommendations … bail records to determine how to disburse the existing funds in the bail account. Review cash receipt documentation …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionHoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Town of Argyle – Town Clerk and Budgeting (2012M-231)
… million. Key Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not … taxpayers. Key Recommendations Ensure that all Town-issued credit cards are used for business purposes only and the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and … were $17.6 million. Key Findings District officials could not provide Board resolutions to demonstrate that four …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of … 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … three of the last six years, these appropriated funds were not available. As of May 31, 2012, the Village’s general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Village of Lindenhurst – Claims Processing (2016M-345)
… is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is … Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or formally …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBath Central School District – Reserves (2016M-401)
… to the general fund as unrestricted fund balance. Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Accounts Payable Advisory No. 16
… Subject: Making Payments to Long Island Power Authority Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … Making Payments to Long Island Power Authority …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityBrocton Central School District – Purchasing (2015M-305)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305