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City of North Tonawanda - Financial Condition (2020M-90)
… the City’s fiscal stability. The general and sewer funds experienced operating deficits from 2017 through 2019. …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90DEC Management of Invasive Species (2019-S-026) - Maps
… For more information, read our audit report: Department of Environmental Conservation Management of Invasive Species … Details the status of invasive species at public boat launch locations and …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsTown of Jefferson – Selected Financial Operations (2014M-332)
… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial … 1, 2013 through March 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has … records and reports or retain an independent auditor to do so. … The purpose of our audit was to evaluate the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169City of Syracuse – Water System Cybersecurity (2019M-173)
… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Village of Dering Harbor – Board Oversight (2020M-29)
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Hampton – Justice Court Operations (2013M-305)
… held by the Court at any given date. Review and analyze all open case files and bail records to determine if there are additional payments held. Remit all unidentified moneys to the Supervisor, or JCF, as appropriate. Ensure that all monthly reports are submitted to JCF by 10th of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Great Valley – Town Clerk (2014M-29)
… for certain licenses and fees. The Clerk did not deposit all collections or remit all tax collections to the Town and County in a timely … when no other form of receipt is available. Deposit all collections in the bank in a timely and intact manner and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of East Hampton – Budget Review (B7-15-19)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Erin– Inappropriate Highway Purchases (2014M-16)
… September 10, 2013. Background The Town of Erin is located in Chemung County and has a population of approximately … Department operations. Seek reimbursement for the $68,501 in improper purchases made by the Highway Superintendent … …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Easton – Sales Tax Allocation (2014M-355)
… was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, … Key Findings Town officials did not allocate sales tax revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … State Comptroller’s Justice Court Fund (JCF). Key Findings Bank reconciliations, month-end accountabilities and reports … not maintain adequate case files. The reconciled bail bank account balance did not agree with the Justice’s accounting …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.3 million. Key Findings The … of the Clerk’s financial duties and did not provide for an annual audit of the Clerk’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of North Elba – Cash Collections (2020M-49)
… [read complete report - pdf] Audit Objective Determine whether Town Clerk and departmental collections were properly accounted for and deposited. Key Findings The Clerk did not deposit … Clerk and departmental collections were properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright … taxes 8,969,887 ----- 8,969,887 ----- Payment from Sample City ----- ----- ----- 21,893,273 Grants … $ 85,569,194 $ 209,128,068 $ 19,228,627 … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesVillage of Port Chester - Dual Employment (2018M-91)
… action. Appendix B contains our comments on issues raised in the Village’s response. … Determine whether certain …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Hillsdale – Justice Court Operations (2014M-312)
… June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The … and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Milford – Justice Court Operations (2014M-279)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Hammond – Town Clerk Operations (2014M-350)
… April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately … penalties and second-notice fees to the Supervisor in a timely manner. The Clerk did not properly secure all … collections to the Supervisor, County and other agencies in compliance with statutory requirements. Ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350