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Geneseo Central School District - Online Banking (2019M-172)
… secure. Key Findings District officials did not: Follow the Board’s online banking policy or develop procedures to … to District officials. Key Recommendations Enforce the online banking policy and develop procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172McLean Fire District - Financial Operations (2017M-296)
… financial operations. Key Findings The Board did not ensure annual financial reports were filed. The Board did not approve disbursements prior to payment, but as a result … prompt corrective action. The Treasurer did not adequately secure unused check stock. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… Hudson Falls Central School District Retiree Insurance Contributions …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesTown of Patterson - Recycling Center Cash Receipts (2019M-237)
… report - pdf] Audit Objective Determine whether Recycling Center (Center) cash collections were adequately supported, recorded … with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were inadequate and … Determine whether Center cash collections were adequately supported recorded …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Village of Mayville – Online Banking (2020M-150)
… of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, … transactions are secure. The Board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Tioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Fallsburg Central School District - Fund Balance Management (2020M-12)
… limit each of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Mooers - Cash Management (2020M-36)
… to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Dayton - Supervisor's Records and Reports (2019M-189)
… not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The … complete and accurate financial records and properly receipt all revenues, when required. Provide the Board the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Nyack Union Free School District – Network User Accounts (2021M-113)
… - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials adequately managed … Determine whether Nyack Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-1132017 Financial Condition Report – 2017 Financial Condition Report
… York State’s short-term financial condition has improved in recent years, but concerns are on the horizon. As the … latest financial projections contain projected budget gaps in the next three fiscal years that average more than $5.9 … selected financial, economic, and demographic information in an easy-to-understand format. Read More Table of Contents …
https://www.osc.ny.gov/reports/finance/2017-fcrDiNapoli Announces $114 Million of G.O. Bonds Awarded
… Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The Series …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedXV.6.B Negative Payroll Balances – XV. End of Year
… The Negative Segregation Balance, NYKK0264 report can be accessed within SFS via: SFS Financials > Commitment … The Negative Segregation Balance NYKK0264 report can be accessed within SFS via SFS Financials > Commitment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… reimbursed travelers a total of $244 for mileage and parking that were not supported by the claims documentation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Cassadaga Valley Central School District - Financial Management (2018M-110)
… limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Village of Ballston Spa - Financial Condition (2017M-256)
… Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition … indicated that they plan to implement the recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Town of Wolcott – Information Technology (2020M-126)
… cybersecurity awareness training. Ensure the financial software, Town Clerk’s software and Justice Court software had the necessary controls to maintain data …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly calculate State aid attributable to … receiving special education services. As a result, the School billed the Buffalo City School District (BCSD) $78,000 …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99