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City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Jay – Records and Reports (2023M-22)
… report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Middleburgh – Claims Audit Process (2023M-56)
… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned the former Treasurer was deceased. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Ticonderoga – Capital Project Management (2023M-38)
… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Seneca Falls – Cash Collections (2023M-57)
… report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the … did not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, … and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Milan - Town Clerk/Tax Collector (2018M-257)
Determine whether the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Cortlandville - Improving Private Property (2018M-219)
… report - pdf] Audit Objective Determine whether the use of Town resources to improve private property was appropriate … place. Key Recommendation Consider the legal implications of this arrangement and consult with the Town attorney as to … Determine whether the use of Town resources to improve private property was appropriate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Town of Queensbury - Water System Cybersecurity (2018M-268)
… officials did not prevent or monitor public disclosure of information on the Town’s water system. In addition, … to Water plant employees. Prohibit the public disclosure of sensitive water system information. Local officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of Seneca Falls - Information Technology (2018M-218)
Determine whether the Board established policies and procedures to adequately safeguard information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Seneca Falls - Financial Management (2018M-266)
… $3.8 million. These amounts are excessive, representing 55 percent, 92 percent and 136 percent of 2018 appropriations … has not adopted multiyear financial and capital plans or established adequate reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of North Salem - Agricultural Exemptions (2018M-194)
… (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted … Assessor is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… responsibilities because he failed to provide oversight of the Bookkeeper, who performs all financial duties, … Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide proper oversight of the bookkeeper. Maintain adequate accounting records. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Village of Atlantic Beach - Cash Disbursement (2018M-253)
… did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the audit … to show that they obtained the required number of bids, quotes or request for proposals (RFPs) for seven … Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid before audit …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Waterford - Town Clerk Collections (2018M-265)
… fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … Maintain receipts or another acceptable form of documentation for all collections that include the payer, purpose, amount, date of receipt and form of payment. Make deposits of all …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Town of Farmersville - Justice Court Operations (2019M-50)
… agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Town of Wawarsing - Recreation Department Records (2019M-20)
… maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances. Key Findings Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Village of Gowanda - Sewer Financial Operations (2019M-199)
… for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated … for and effectively managed the financial operations of the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199