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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)

… balance for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18. Key … recorded cash balances at month-end accurately reflect the actual bank balances. Perform bank reconciliations within 30 …

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 have initiated, or indicated they planned to initiate, corrective action. … Determine whether claims …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97

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

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

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

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

… pending clarification for final determination) Corrections to prior year distribution Distribution Determination Complex …

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

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

… units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional information on … Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares …

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

Keene Central School District – Claims Processing (2015M-299)

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

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299

Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)

… Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide … B includes our comment on an issue that was raised in the Town’s response letter. … Determine if the Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03

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

… miles and services 26,000 residents. The District’s budget for 2009 was approximately $11 million. Results of Review …

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)

… to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through June 23, 2017. … in the amount of $26,326 and expended $34,822 in FFI funds. Key Finding The Finance Director did not prepare or …

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

Village of Spencer – Board Oversight (2017M-292)

… October 10, 2017. Background The Village of Spencer is located in the Town of Spencer in Tioga County. The Village is governed by an elected five-member Board of Trustees. The …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292

Walden Fire District No. 2 – Purchasing (2017M-204)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Walden Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204

Chenango Valley Central School District – Capital Project Management (2016M-58)

… Purpose of Audit The purpose of our audit was to examine the District’s management of an ongoing project …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016m

Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-and

Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)

… Background The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in … operates three schools with approximately 1,500 students, is governed by an elected five-member Board of Education. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-over