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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-controlTown 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. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Central Square Central School District – Claims Auditing (2016M-292)
… that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure that the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… central treasurer receives supporting documentation for all activity fund cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Bemus Point Central School District – Reserve Funds (2014M-281)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. … two schools with 745 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $12.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Village of Deposit – Claims Auditing (2023M-173)
… of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Brocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Malverne Union Free School District – Fund Balance (2016M-120)
… expenditure estimates based on prior years’ actual results and anticipated operations. Review the unemployment insurance reserve balance and transfer excess funds to fund balance or other reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… whether Village of Johnson City (Village) employees and elected officials completed annual sexual harassment … the 20 total individuals we tested (14 selected employees and all six elected officials), two employees or 14 percent … over 30 seasonal workers were excluded from SHP Training and one of the two SHP Trainings provided by the Village did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Pine Valley Central School District - Financial Management (2019M-35)
… fiscal years, the Board raised real property taxes by $50,000 during that same period. Key Recommendations Adopt … estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Real Estate Advisory Committee
… and cannot be made by the Common Retirement Fund. Louis M. Dubin Managing Partner Redbrick LMD G. Gail Edwards …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period … No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Bovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s … County. The District is a district corporation of the State, distinct and separate from the Town, and is governed … of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village of Granville … Granville Hook and Ladder Volunteer Fire Company Financial Operations 2017M105 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with … identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in … Determine whether energy efficiency and recycling rebates and credits were issued in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Batavia – Water and Sewer Operations (2018M-12)
… from the intermunicipal agreements with neighboring towns, to ensure that revenues cover operating costs. Key … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Plattekill Library – Budgeting Practices (2017M-95)
… our audit was to determine whether the Library’s revenue and expenditure projections were reasonable for the period … Findings The Board consistently underestimated revenues and overestimated expenditures in its budgets over the past … percent of its annual budget. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Town of Nanticoke – Financial Condition Management (2017M-186)
… The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is … that include realistic estimates for expenditures. Develop and adopt a fund balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186