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Southwestern Central School District – Claims Processing (2016M-356)

… was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 million. Key Finding Except for minor discrepancies that we discussed with District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356

Justice Court Fund - Town and Village Court Revenue Report Data Description

… December through November (report months processed in the calendar year) Prior year report months (distribution …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-description

City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)

… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the City …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislative

Greenport Union Free School District - Bank Reconciliations (2019M-161)

… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161

Schroon 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-97

Village of Tivoli – Procurement (2015M-79)

… goods and services in accordance with General Municipal Law and the Village’s procurement policy. … Village of Tivoli …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79

II.4.B Basis of Accounting – II. New York State Financial Accounting

… accrual and accrual. Financial statements prepared in accordance with generally accepted accounting principles …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

Sachem Public Library – Claims Processing (2016M-327)

… district public library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by an elected … audits of claims for payment, ensuring that each claim contains sufficient supporting documentation … Sachem …

https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327

Tioga Central School District – Financial Condition (2015M-168)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168

Guilderland 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-29

Village of Fultonville – Claims Auditing (2015M-106)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing procedures for the …

https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106

Schodack Valley Fire District – Cash Disbursements (2016M-98)

… Purpose of Audit The purpose of our audit was to determine if cash disbursements were …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98

Town 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-192

Fairview Fire District – Audit Follow Up (2009M-211-F)

… to assess the District’s progress, as of September 2014, in implementing our recommendations in the audit report released in March 2010. Background The Fairview Fire District is …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-f

Village of Avon - Board Oversights and Professional Services (2018M-30)

… agreed with our recommendations and indicated they plan to initiate corrective action. … Village of Avon Board …

https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30

Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)

… were supported and for proper purposes. Began to effectively enforce the collection of delinquent real …

https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018m

City 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 … of approximately 11,000. The City is governed by a Mayor and an eight-member City Council. During our audit …

https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143