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Town 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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt …
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)
… for the period January 1, 2007 through September 10, 2013. Background The Town of Erin is located in Chemung … for the period January 1 2007 through September 10 2013 …
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)
… The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, … in Washington County and within its border includes a portion of the Village of Greenwich. The Town, which is governed by an elected five-member Town Board, has a population of approximately 2,300. Budgeted appropriations …
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)
… The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure employees remitted collections at the end of activities. Key Recommendations The Clerk should deposit … The Golf Director should review entries in the point-of-sale system and reconcile cash collections to green fees, …
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-350Town of Hague – Departmental Cash Receipts (2014M-320)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s … 1, 2013 through April 30, 2014. Background The Town of Hague is located in Warren County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of German Flatts – Fiscal Stress (2015M-217)
… financial condition for the period January 1, 2014 through May 31, 2015. Background The Town of German Flatts is located … financial condition for the period January 1 2014 through May 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Ensure that complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through September 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23City of Long Beach – Budget Review (B20-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … or resolve recommendations from our budget review issued in May 2019. Background The City of Long Beach, located in … and certain other funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3