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Greenport Union Free School District - Bank Reconciliations (2019M-161)
… Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Schroon Lake Central School District - Claims Auditing (2019M-97)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Village of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingSachem Public Library – Claims Processing (2016M-327)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2015 … period. Key Recommendation Conduct thorough and deliberate audits of claims for payment, ensuring that each claim …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Tioga Central School District – Financial Condition (2015M-168)
… for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement transactions using …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Village of Fultonville – Claims Auditing (2015M-106)
… 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Town of Howard - Fund Balance Management (2018M-192)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… online banking, on her personal computer. Adequate accounting records were not maintained. Key Recommendations The Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with … proper oversight of the bookkeeper. Maintain adequate accounting records. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Fairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fVillage of Avon - Board Oversights and Professional Services (2018M-30)
… for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real … not ensure all disbursements were approved before payment and listed on an approved abstract. Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mCity of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Village of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … a monthly Treasurer’s packet including accurate budget-to-actual reports, bank statements and bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Walden Fire District No. 2 – Purchasing (2017M-204)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy for the … State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected … Key Finding District officials did not obtain quotes in accordance with the District’s procurement policy during …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures … September 30, 2015. Background The Questar III Board of Cooperative Educational Services (BOCES) is an association …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2010 … 18, 2013. Background The Village of Goshen is located in Orange County and has a population of approximately 5,400. …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures … is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137