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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

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

… report - pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with … were submitted in a timely manner. Annual assessments of progress toward achieving project goals were performed. … submitted in a timely manner. Annually assess the progress of projects toward achieving project goals. CCIDA officials …

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)

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

Village of Tivoli – Procurement (2015M-79)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the …

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

… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …

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

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

… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing … in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by an elected five-member …

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 … District provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, which operates three schools with …

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 … of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, which is governed by an elected …

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 … of Fultonville is located in the Town of Glen, Montgomery County, and has a population of approximately 790. 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 … and separate from the Town of Schodack, Rensselaer County. The District is governed by an elected five-member …

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)

… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and …

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)

… Purpose of Review The purpose of our review was to assess the District’s progress, as of … is located in the Town of Greenburgh in Westchester County and is a district corporation of the State, distinct …

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)

… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … they plan to initiate corrective action. … Village of Avon Board Oversights and Professional Services 2018M30 …

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)

… and effectively enforced collection of delinquent real property taxes. Key Findings The Board: Did not ensure all … … Village of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99 …

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 … 2017. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. The City …

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)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided … of Spencer is located in the Town of Spencer in Tioga County. The Village is governed by an elected five-member …

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)

… was to determine whether the Board ensured that goods and services were procured in accordance with the District’s … No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The …

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