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Town of DeKalb – Financial Management (2016M-427)
… of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Corinth – Claims Auditing (2017M-102)
… supported and properly audited by the Board before payment for the period January 1, 2016 through February 28, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $5.2 million. Key Findings The … documentation to determine whether the amounts paid were for legitimate Town purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Colchester – Financial Condition (2016M-376)
… Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key … fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Carlisle – Fund Balance (2017M-106)
… actual expenditures that year. The Board increased real property taxes to finance operations and its conservative … expenditures, funding needed reserves or reducing real property taxes. Adopt budget estimates that reflect realistic …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s … Board did not adopt multiyear financial or capital plans to address long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … policy that establishes reasonable levels of fund balance to be maintained in each fund, the reserves and target amounts that are needed, funding sources and when the reserves will be used to meet the Town's needs. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Kingsbury – Water Fees (2016M-400)
… a population of approximately 12,700. The Town is governed by an elected five-member Town Board, which is responsible …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Town of Ithaca – Information Technology (2017M-52)
… $25 million. Key Findings The Town’s IT policy does not address password security, wireless security, mobile … written data backup policies and the emergency plan does not specifically include IT procedures to maintain …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Italy – Multiyear Planning (2017M-53)
… Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is … policy. Key Recommendations Develop multiyear financial and capital plans to ensure that financial resources are … capital assets in a timely manner. Develop a fund balance and reserve policy to govern the levels of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Town of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … Findings Town officials did not perform periodic reviews to ensure the accuracy of leave accrual balances. We found …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term … the levels of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Fulton – Justice Court Operations (2017M-6)
… the bail records in the accounting software. Deposit all money collected in a timely manner. … Town of Fulton Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Windsor – Information Technology (2017M-44)
… to review the Town’s information technology (IT) controls for the period January 1, 2015 through December 27, 2016. … Town Board. General fund budgeted appropriations for 2017 total approximately $880,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … appropriating fund balance that is not needed and not used to fund operations. Reduce the amount of unrestricted general …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Ulster – Town Assessor (2016M-361)
… did not file Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. … of Exempt Real Property forms for the four properties with exemptions that were transferred in 2015 to recover the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for … shed contract, without change orders. The Board's failure to establish an adequate financial plan for the two projects contributed to the need to advance funds from the general fund and use …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Taylor – Financial Management (2016M-391)
… a manner that benefits Town residents. Annually audit, or have an independent accountant audit, the Supervisor's … for, monthly bank reconciliations are performed and any discrepancies are promptly investigated and corrected. … …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Smithtown – Departmental Operations (2017M-66)
… did not enter into written shared service agreements with any of the eight municipalities permitted to use Town fuel. … fuel tanks. Parks Department staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83