Search
Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… payments are made in a timely manner. Seek to recoup funds paid to the vendor for the services that were not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-1332019 Annual Audit
… more accessible format and TPA subcontracts, as requested by this Office. Continue to coordinate with this Office to …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditTown of Carmel – Selected Financial Activities (2015M-201)
… to be easily traced and accounted for and deposit all funds collected within 10 days of receipt. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Chili - Financial Management and Cash Receipts (2019M-167)
… lacked adequate documentation for cash receipts collected by certain departments, recorded receipts using deficient …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167City of Olean Housing Authority – Board Oversight (2016M-93)
… Authority’s Capital Fund Program (CFP), use of CFP grant funds or financial reporting of CFP activity. The Board has …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… 2016. Key Recommendations Reconcile the customer accounts to determine which taxpayers overpaid and refund those … Establish and implement compensating controls to oversee the financial responsibilities performed by the … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Albion Central School District – Financial Management (2021M-200)
… taxpayers. Consult with legal counsel regarding excess funds in the retirement contribution reserve fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… for 2010 and 2011. Because the majority of the Town’s funds are co-mingled into one checking account, bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Village of Fleischmanns – Water Fund (2013M-151)
… of Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper … findings and recommendations and indicated they have begun to take corrective action. … Determine if the Sea Breeze …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… surplus fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. … …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize … an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Southern Cayuga Central School District – Financial Condition (2020M-77)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… improper transfers of over $125,000 were made among Town funds. Key Recommendations Ensure that accounting records are …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Prattsburgh Central School District – Financial Management (2020M-108)
… the surplus fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… no evidence that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Broome – Purchasing and Justice Court (2014M-255)
… perform monthly accountabilities and we found unidentified funds of $1,550 in the Court’s accounts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Vestal Central School District – Fund Balances (2017M-91)
… balance that was not used. Three of the District’s reserve funds did not have adequate support and plans for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91