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Town of Cuyler – Town Clerk Operations (2017M-207)

… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly … January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207

Hadley-Luzerne Central School District - Financial Management (2018M-103)

… realistic budgets and developing long-term financial plans for reserve funds. Key Findings The Board overestimated … District officials did not prepare and submit a plan for reserves annually and reserves were overfunded. Key … necessary and reasonable and ensure a plan for reserves is prepared and submitted in accordance with District policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103

Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015m

Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)

… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district corporation of the State, distinct and separate … Town of Middletown in Ulster County. The District, which is governed by a five-member Board of Fire Commissioners, …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014m

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… SHP Training and one of the two SHP Trainings provided by the Village did not include all the minimum requirements. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

Town of Preble – Non-Payroll Disbursements (2023M-17)

… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. … town preble audit nonpayroll …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

XVII.2 Overview – XVII. Lapsing Appropriations

… Stabilization Account appropriations lapse after close of business on June 30 or the first business day following if … and Debt Service appropriations lapse after close of business on September 15 or the first business day … SUNY Aid to Localities appropriations lapse after close of business September 30 or the first business day following …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overview

City of Gloversville – Parking Violation Operations (2016M-231)

… Establish a standard benchmark collection rate with which to periodically assess the Department’s parking …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

… Audit Objective Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… Once the value of the general fixed asset has been determined, a consistent … received upon disposition Furniture and Fixtures and Machinery and Equipment should be aggregated by agency with …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-records

Village of Deposit – Claims Auditing (2023M-173)

… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173

Bemus Point Central School District – Reserve Funds (2014M-281)

… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281

New Paltz Central School District – Payroll (2021M-45)

… District (District) officials accurately paid employees’ salaries and wages. Key Findings District officials generally paid employees’ salaries and wages accurately but did not establish adequate … District District officials accurately paid employees salaries and wages …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45

Village of Clifton Springs – Board Oversight (2014M-099)

… 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099

II.3.B Establish Control – II. New York State Financial Accounting

… records assure that no more than the amount authorized for agency-administered programs is spent. The Statewide Financial System (SFS) also controls … year, contract encumbrances, and the carryover period for an appropriation. Outstanding liabilities, payable from …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control

Town of North Castle – Cash Disbursement (2013M-32)

… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board members and the Town Supervisor, and is the legislative body responsible for managing Town …

https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

Waverly Central School District - Financial Operations (2019M-136)

… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … controls to verify that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136