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Clifton-Fine Central School District – Financial Condition (2017M-297)

… in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

Town of Aurora Real Property Acquisition and Sale 2018M64

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)

… was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financial

Hortonville Fire Company – Financial Activity (2014M-210)

… Not all claims were approved by the members prior to payment. Key Recommendations Compare financial activity …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. … Village of Rushville …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118

Village of Margaretville - Fiscal Management (2018M-78)

… have not adopted realistic budgets and the general fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 … Village has no multiyear financial and capital plans or fund balance policy to plan for and finance future needs. Key …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)

… was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-over

Accounts Payable Advisory No. 64

… SFS to ensure the vendor receives its money timely. For more information, please refer to the Guide to Financial …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checks

State Agencies Bulletin No. 1515

… a check to repay an overpayment Background Due to a change in the bank reconciliation process and the risk of personal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230

About the Common Retirement Fund – What Every Employer Should Know

… established to hold all the assets and income of NYSLRS in a single unified investment program. For the fiscal year … philosophy , including information about investing in New York . For information about the Retirement System’s …

https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fund

Village of Medina – Ambulance Service Billings (2014M-326)

… bills. The Board allowed a third party to collect Village money. The rates for service types indicated by the patient …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326

Brighton Central School District – IT Asset Management (S9-22-6)

… As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or … to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Town of Fulton – Justice Court Operations (2017M-6)

… the internal controls over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. … The Town of Fulton is located in Schoharie County and has a population of approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… a timely manner. Review and reconcile vendor payments of online receipts to the cash receipts records. … Town of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… properly collected, recorded and deposited. Key Findings The real property tax collections and retiree health … District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … our testing did not identify discrepancies, when officials do not provide oversight of employees who handle funds, there …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and