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Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings The credit card policy does not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Bombay – Justice Court Operations (2015M-208)
… the audit period had not been deposited into a Court bank account. The Justices did not provide adequate oversight … and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were not maintained and bank reconciliations and accountability analyses were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 2016. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of Liberty – Justice Court Operations (2016M-336)
… to examine the Court’s financial operations for the period January 1, 2015 through July 22, 2016. Background The Town of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Selected Aspects of the Dam Safety Program (Follow-Up)
… of the nine recommendations included in our initial audit report, Selected Aspects of the Dam Safety Program (Report … received sufficient training on the proper use of the inventory database nor ensured the database was accurate or complete. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Kirkwood – Justice Court Operations (2016M-414)
… a Justice Court with two elected Justices. The Town is governed by an elected five-member Town Board. General … on hand. Follow up on all bail money held to determine what course of action is applicable. … Town of Kirkwood Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Guilderland – Golf Course Collections (2017M-22)
… received at the Town golf course for the period January 1, 2015 through October 31, 2016. Background The Town … received at the Town golf course for the period January 1 2015 through October 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Examination of Pitts Management Associates, Inc. Travel Expenses
… was to determine whether the travel expenses claimed for reimbursement by Pitts Management Associates, Inc. (PMA) were incurred for business purposes and were reasonable in price. … to Downstate. On a monthly basis, PMA was reimbursed for professional fees and the consultants’ travel-related …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesTown of Maine – Justice Court Operations (2016M-358)
… controls over the Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Frankfort – Justice Court Operations (2022M-16)
… monthly bank reconciliations and accountabilities. As a result, former Justice Madia had a shortage of $3,593 that … The Court software lacked fundamental controls. As a result, court clerks could delete and modify previously …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property … and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Dix – Justice Court Operations (2022M-06)
… Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, reported and remitted Justice … The Justices did not ensure all collections were properly collected, recorded, deposited, reported and remitted in a … action. … Determine whether the Town of Dix Town Justices collected recorded deposited reported and remitted Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Town of North Greenbush – Town Clerk (2017M-132)
… recorded. Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Village of Fort Ann – Financial Condition (2014M-197)
… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Clifton Springs – Board Oversight (2014M-099)
… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Saranac – Town Clerk Operations (2019M-33)
… and charged with falsifying business records in the first degree, corrupting the government in the fourth degree and official misconduct. On December 14, 2021, the … to Attempted Falsifying Business Records in the second degree. Key Recommendations Record receipts for all …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their own … CMIA interest liabilities will be calculated from the SFS and bank records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementation