Search
Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight practices for the period … The purpose of our audit was to examine the Towns budgeting and financial oversight practices for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and … The purpose of our audit was to evaluate the Towns financial condition and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Huron – Financial Management (2014M-367)
… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies … reasonable level of surplus fund balance to be maintained in each fund to meet the Town’s needs. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Thurston – Financial Management (2013M-280)
… realistic budgets. The Board should do so by using actual financial results from prior years and other relevant … Town should maintain. Require and review monthly budget-to-actual reports and use them to monitor actual results against budget estimates throughout the year. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of York – Budgeting and Financial Oversight (2014M-181)
… the Town’s budgeting practices and financial oversight for the period January 1, 2012 through December 12, 2013. … Town’s accounting records and did not adequately contract for and oversee the financial duties performed by the Firm. … process and appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Westfield, Town of – Financial Management (2013M-389)
… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … funds based on personal service costs. Account for all sales and use tax revenues in the … management of the highway townoutsidevillage fund for the period January 1 2010 through November …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Oversight of School Safety Planning Requirements (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Oversight of School Safety Planning Requirements 2018S34
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followTown of Kiantone – Town Clerk (2014M-273)
… the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156. Key Findings The Clerk did not … the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Mamakating – Records and Reports (2015M-164)
… the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. … Town Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… implement sufficient compensating controls over employees’ leave accrual records. Key Recommendations Segregate duties over … activities. Establish comprehensive payroll processing and leave time accrual policies and procedures that incorporate …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… Veteran in Chemung County. The Village, which is governed by an elected five-member Board of Trustees, provides water, … year totaled $287,500. Key Findings Lack of oversight by the Board allowed the Treasurer to misappropriate Village … Take appropriate action to recover all misappropriated money. Ensure that the Treasurer’s activities are properly …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Hampton – Justice Court Operations (2013M-305)
… Ensure that all monthly reports are submitted to JCF by 10th of the following month. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305City of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Niskayuna – Water Operations (2013M-328)
… review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … 21,780 residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key … review the Towns internal controls over water operations for the period January 1 2012 through March 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014. … The purpose of our audit was to review internal controls over the Towns police payroll processing for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Knox – Internal Controls Over Payroll (2014M-35)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … The purpose of our audit was to examine the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January 1, 2010 through … budget estimates or a formal, comprehensive multiyear financial and capital plan to adequately address the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Harmony – Justice Court (2014M-004)
… operations for the period January 1, 2012 through December 24, 2013. Background The Town of Harmony is located … Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions were found. … financial operations for the period January 1 2012 through December 24 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… for managing Town operations. The Town operates its Court with two Justices - Justice Edwyn Hise has presided since … since 2011. Each Justice has a Court clerk to assist with Court activity. Key Findings Neither Justice performs a … deficiencies. We also found internal control weaknesses with the Court’s recordkeeping software, which raises …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195