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Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s financial activity was … provides fire protection and other emergency services to Ausable-Chesterfield-Keeseville Joint Fire District …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and … Transportation State Aid and ExtraClassroom Activity Funds 2017M182 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraMarcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of these benefits, you are automatically covered. If your …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bCity of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … long-term fiscal health. Correct the accounting records to ensure health care costs and fund balance are properly …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the … Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialTown of Stephentown – Records and Reports (2012M-209)
… The Town does not have complete, accurate, and up-to-date accounting records, nor have monthly bank reconciliations … three years. Key Recommendations Ensure that the Town’s accounting records are complete, accurate, and maintained in …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Caneadea – Fund Balance Management (2020M-145)
… balances, in the general fund. Did not develop and adopt a comprehensive written: Fund Balance Policy Multiyear … Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… (ONC BOCES) officials properly monitored and accounted for fixed assets. Key Findings ONC BOCES officials did not … assets totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 were …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Corning – Financial Condition (2020M-13)
… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… Properly segregate and account for surplus bond proceeds to ensure they are used to retire District debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busCherry Valley Fire District - Board Oversight (2019M-141)
… Objective Determine whether the Board properly established reserve funds, equitably billed for fire protection services, … Board did not: Properly establish reserves or establish a reserve fund policy. Ensure that fire protection contracts … Key Recommendations Officially establish the capital reserve and a reserve fund policy. Ensure that fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit … 43 deposits totaling $16,023 were either supported by only a deposit receipt or had no supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesBrasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Plattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure … and indicated they will take corrective action. Appendix B includes our comment on an issue raised in the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mMargaretville Central School District – Fund Balance (2015M-55)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … taxpayers. Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Albion Central School District – Budgeting (2016M-80)
… surpluses. The District’s retirement contribution reserve and unemployment insurance reserve were overfunded. Key Recommendations Develop … balance in the annual budget. Comply with the District’s reserve fund policy and use the excess amounts in reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Village of Nissequogue – Information Technology (2015M-31)
… by an elected five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year total …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31