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Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… savings through expansion of waste stream collections and system upgrades. Address weaknesses in the current flaring system and implement its plan to reduce the amount of biogas …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Town of Thompson - Board Oversight (2018M-69)
… [read complete report - pdf] Audit Objective Determine if the Board ensured financial transactions were accounted for … and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… budgets for the sewer fund and took appropriate action to maintain the Village’s overall fiscal stability. Key … water and sewer fund all experienced cash flow issues due to the sewer fund’s financial problems. The Board has not … Adopt budgets that include adequate recurring revenues to finance recurring expenditures. Formulate a plan to …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of Walden – Financial Condition (2017M-255)
… $7.7 million. Key Findings The Village lacks a fund balance policy and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund $400,000 in interfund …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Miller Place Union Free School District – Check Signing (2017M-76)
… of Audit The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Arkport Central School District – Payroll (2016M-338)
… Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338South Country Central School District – Procurement (2013M-91)
… Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesTown of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. … Town of Corinth Claims Auditing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… that transact in the SFS. Taxes Personal Income Tax Consumption and Use Taxes Business Taxes Other Taxes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewOrchard Park Public Library – Audit of Claims (2016M-191)
… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations … claims for payment. Ensure credit card payments are made in full in a timely manner to avoid unnecessary interest charges or …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Town of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management practices for the … million. Key Findings The Board did not adopt a policy to address the level of unexpended surplus funds; as a … the general and highway town-wide funds and adopt a policy to address the maintenance of a reasonable level of surplus …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately … blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt a policy and … county contracts to ensure that vehicle fuel is procured in the most economical manner. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition … Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Batavia City School District – Information Technology Equipment Inventory (2022M-74)
Determine whether Batavia City School District District officials appropriately track and inventory information technology IT equipment
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryAccounts Payable Advisory No. 37
… timely. In fact, some unreconciled charges date back to April 2012. During the 2013-14 fiscal year end, OSC … for Procurement Card transactions, ensure the card type is filtered to “VISAP”. Travel Card transactions SFS Main … for NET-Card transactions, ensure the card type is filtered to “VISAN”. … The Importance of Reconciling …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $189,933 for the 2012 fiscal year. Key Findings The Board needs to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations