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Village of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Eastchester Union Free School District – Financial Management (2016M-59)
Eastchester Union Free School District Financial Management 2016M59
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Ogdensburg City School District – Payroll (2016M-250)
Ogdensburg City School District Payroll 2016M250
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal … is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston … 235 students and is governed by a five-member elected Board of Education. The District’s 2013-2014 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Accounting Principles Board Opinions; and Accounting Research Bulletins of the American Institute of Certified Public Accountants’ (AICPA) Committee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Stephentown – Records and Reports (2012M-209)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, … The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
When the need for a Cash Advance ceases the agency is required to return the money to the State Treasury
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceTown of Dayton – Financial Condition (2013M-90)
… The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The … five-member Town Board comprised of the Town Supervisor and four council members. Budgeted appropriations for the … As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Sidney – Supervisor’s Disbursements (2015M-214)
… not review bank statements or canceled check images to verify that only those disbursements approved by the Board … review bank reconciliations and canceled check images to verify that only Board-approved disbursements are made …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Worth – Financial Operations (2014M-323)
… The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town … interest. Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have been audited and approved for payment by the Board, except where allowed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $1.5 million for the general and highway funds. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Laurens - Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress … the significant revenue and expenditure projections in the Towns tentative budget for the 2015 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Clarence Fire District – Purchasing (2016M-297)
… process, when procuring professional services. Ensure that all District officials who are involved in the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Town of Pamelia – Financial Management (2015M-276)
… million. Key Findings The Town accumulated excess fund balance primarily because the Board underestimated revenues … special district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a … budgets with realistic estimates for revenues and fund balance available for appropriation. Develop a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialOrange County – Motor Vehicle Oversight (2015M-314)
… Key Findings County officials maintained a perpetual vehicle inventory, but this inventory was not complete and … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Town of Marbletown – Financial and Capital Planning (2017M-234)
… multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the … had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The Board does not have a comprehensive … including the replacement of vehicles and equipment, infrastructure or the aging highway garage. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234