Search
Town of North Elba – Cash Collections (2020M-49)
… The Park Manager should ensure collections are placed in a bank night drop box or in a secure location at the Town Hall …
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
… (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … $ 11,397 ----- ----- ----- 487,098 Public school system 31,186,498 705,765 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesVillage of Port Chester - Dual Employment (2018M-91)
… of leave was taken without the use of time off request forms, as required. Key Recommendations Establish adequate …
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)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activities for the period January 1, … 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The …
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)
… internal controls over the Court’s financial activity for the period January 1, 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … by an elected five-member Town Board, which is responsible for the general oversight of the Town’s financial activities, …
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)
… controls over the Town’s departmental cash receipts for the period January 1, 2013 through April 30, 2014. Background The Town of Hague is located in Warren County and has a population of approximately 700. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $2.5 million. Key Finding The …
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)
… to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background The Town of Big … the level of unexpended surplus funds maintained. As a result of the flawed budget process, the Town has accumulated …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2014 through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a …
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)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …
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)
… to evaluate the Town’s financial operations for the period January 1, 2013 through September 4, 2014. Background The … to evaluate the Towns financial operations for the period January 1 2013 through September 4 2014 …
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)
… million for overtime, yet the City has already expended $2.9 million of the $3.1 million budgeted for 2019-20 as of …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Town of Grand Island - Information Technology (2019M-34)
… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Design and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Guilford - Justice Court Accountability (2018M-248)
… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of … The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Town of Carmel – Selected Financial Activities (2015M-201)
… Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is … fuel consumption or perform monthly fuel reconciliations and officials were unaware that gasoline worth $51,900 was … issuing confirming purchase orders after obtaining goods and services. The Recreation Director did not ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the … both a Treasurer and a Clerk position as Village employees to ensure that the Treasurer’s financial duties are performed …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… was to assess the Village’s progress, as of August 2019, in implementing our recommendations in the audit report released in October 2018. Background The Village of Ballston Spa is …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fTown of East Hampton - Budget Review (B19-7-10)
… and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Town of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a … the appropriate rates to be charged to users based on annual expenses. Town officials disagreed with certain … of our recommendations. Appendix B includes our comments on the issues raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Westfield - Real Property Acquisition (2019M-119)
… the purchase of property for historical preservation is legally allowed, Town officials did not use a thorough … Town intends to purchase or sell to help ensure the price is reasonable. Town officials disagreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119