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Village of Palmyra - Justice Court Operations (2019M-202)
… complete report - pdf] Audit Objective Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, … and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances exceeded known liabilities by a …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Eagle – Wind Power Revenues (2014M-125)
… April 8, 2014. Background The Town of Eagle is located in Wyoming County and has approximately 1,200 residents. The … received from the renewal energy company are accurate and in accordance with applicable agreements. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of East Fishkill –Financial Condition (2014M-139)
… establishing internal controls over financial operations and maintaining sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive officer. For fiscal year … not effectively monitor the budgets throughout the year and did not require the Town Comptroller to present accurate …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Richford - Town Clerk/Tax Collector (2019M-236)
… were deposited from two to 60 days after receipt instead of within 24 hours. In addition, there were five instances … where Clerk fees were not deposited within three days of when collections accumulated to more than $250. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Monitoring and Administration of Public Protection Grant Programs
… shootings and firearm-related homicides. Established in 2014, GIVE is a crime-fighting program designed to assist law enforcement agencies in the 17 counties that account for about 85 percent of … – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. GIVE contracts may …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsTown of East Hampton – Budget Review (B7-14-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18City of Long Beach – Budget Review (B20-7-3)
… 2012. Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … to incur debt to finance recurring costs. City officials have not developed or adopted a budget calendar which would … unable to indicate the date the City Council plans to vote on the adoption of the budget. The proposed budget includes …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Town of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Oversight of Critical Foster Care Program Requirements (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Critical Foster … the foster care program, including placing children in foster care settings, certifying and approving certain … initial audit examined whether OCFS has effective controls in place to ensure that foster homes meet required criteria …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followTown of Colonie –Justice Court Operations (2014M-114)
… Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is … seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court operations, and collected approximately $2.5 million in fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Village of Lyons Falls – Financial Management (2013M-393)
… in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected Board of Trustees. The … past five years to almost $640,000 as of May 31, 2013. As a result, the general fund’s unexpended surplus funds in … fund balance remaining at year end, which helps determine how much is available to fund next year’s operations. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
… and consent to have the kit released by the hospital for forensic testing. Once a victim provides consent, the … collects the kit and sends it to a forensic laboratory for analysis and to attempt to obtain a DNA profile. If a DNA … Law), enacted in November 2016, set forth the procedures for processing kits, including assessing case-specific …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followTown of Machias – Supervisor’s Financial Duties (2021M-98)
… Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 million in … to the Board. Review monthly bank reconciliations. Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of New Baltimore – Procurement Practices (2013M-203)
… The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is … by an elected Town Board comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s … purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Lyndon – Town Clerk’s Collections (2021M-117)
… report - pdf ] Audit Objective Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted … a timely manner. Collections totaling $7,050 or 49 percent of the collections recorded from January 1, 2020 through May … as required. The Board did not perform an annual audit of 2020 records, as required. Key Recommendations Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Mount Morris – Justice Court (2012M-129)
… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background … collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Village of Harriman – Audit Follow Up (2011M-182-F)
… is governed by the Board of Trustees, comprising a Mayor and four Trustees. The Board of Trustees is the legislative … recommendations, two recommendations were implemented and two recommendations were partially implem …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fVillage of Greenwich – Justice Court Operations (2014M-023)
… and did not compare the reconciled bank balance with her manual cash records. The Court issues receipts for fines, fees and bail produced from its computerized accounting system. However, there is a weakness with the … printed and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of New Lisbon – Financial Oversight (2013M-12)
… The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 residents. The … duties were performed by the Supervisor’s bookkeeper, and the Justice’s clerk without sufficient oversight from the Supervisor and Justice, respectively. The Clerk also performed all …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12