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

… which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund balance exceeded statutory limitations. District officials … Develop a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if …

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)

… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that cash disbursements … Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports …

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). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 … with our recommendations and have indicated they planned to initiate corrective action. … audit village johnson city …

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

… day. SUNY and CUNY State Operations and SUNY Aid to Localities appropriations lapse after close of business … day if March 31 falls on a non-business day. Guide to Financial Operations REV. 08/19/2016 … State Fiscal Year …

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

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

… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation …

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)

… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

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

… Major asset class Function and activity Reference to acquisition source document Manufacturer, model number, … with each agency responsible for individual details. Guide to Financial Operations REV. 12/01/2021 … Once the value of …

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

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

… ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) totaling … funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key … clerk complies with the Village’s credit card policy and that each claim has sufficient supporting documentation …

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)

… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … reclassified as unrestricted fund balance. Develop a plan to use the excess fund balance in a manner that benefits …

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)

… There was no support, such as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees …

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

… accounting, lapsing periods, and liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations …

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

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

… 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … thereafter, with all reconciling items being resolved in a timely manner. … Town of North Castle Cash Disbursement …

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)

Determine whether extraclassroom activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds

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)

… appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each claim. District officials generally agreed with our …

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