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Oxford Academy and Central School District – Financial Management (2016M-6)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … with appropriated fund balance that will not be used to fund operations. … Oxford Academy and Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6

Accounts Payable Advisory No. 27

… open period. Inter-agency Vouchers Accounting date of the bill. Generally this is the Billing Date. The GFO also …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

Union-Endicott Central School District – Financial Management (2016M-100)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or other …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100

Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the amount of unrestricted fund balance in a manner …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… was not properly administered; all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate transactions without detection. Errors …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Village of Hewlett Neck – Financial Management (2022M-35)

… plans for the fiscal year. Reduce surplus fund balance to a reasonable amount by using it to fund needed reserves and reducing the tax levy. Village …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Village of Clinton – Financial Management (2014M-316)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)

… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts … in Nassau County. The Authority, which was established to provide low-rent housing for qualified individuals, is …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… properly accounted for. The faculty auditor did not adhere to the District’s ECA policy, which resulted in insufficient … and have initiated or indicated they planned to initiate corrective action. … Determine whether Greenwich …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20

City of Dunkirk – Billing Enforcement (2020M-117)

… 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. … Determine …

https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Alexandria Central School District – Financial Condition Management (2020M-109)

… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… operations, and the public  did not have an opportunity to exercise its rights as provided in General Municipal Law. … agreed with our recommendations and indicated they planned to initiate corrective action. … audit Fort Hunter fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202

Town of Yorkshire – Financial Management (2021M-109)

… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

… not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of … staff for all chargebacks for County services prior to approving payment. Develop a revised procurement policy …

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… As a result, officers and members were not in a position to monitor and assess the Department’s financial status. We … and indicated they have begun and will continue to take corrective action. … Determine whether the South …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Hoosic Valley Central School District – Financial Management (2014M-6)

… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

Town of Mentz – Board Oversight (2016M-403)

… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for … adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

Downsville Central School District – Fund Balance (2016M-79)

… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79