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Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and tableware. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… exemption renewals but lacked periodic verification of reported farm income. Three veteran exemptions had an …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a financing … Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and the funding and use …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… calculated granted exemptions. Did not report the transfer of property with exemptions to the County as required. Key … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… [read complete report - pdf] Audit Objective Determine whether the Assessor … Incorrectly calculated granted exemptions. Did not report the transfer of all property with exemptions to the … calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … The Board did not contract for an independent audit of its 2017 records as required by law. Certain Treasury …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Hyde Park - Payroll and Time Records (2018M-225)
… report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … officials established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… Findings The Board did not use an appropriate process when selling and acquiring property, resulting in the likely …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Perinton - Financial Management and Information Technology (2017M-232)
… Town of Perinton Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Frontier Central School District - Procurement of Professional Services (2018M-98)
… Frontier Central School District Procurement of Professional Services 2018M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mTown of Manchester - Board Oversight and Information Technology (2018M-39)
… Determine whether the Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure … Key Findings The Board’s continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide (TW) general fund and central water …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Village of Rushville - Board Oversight and Information Technology (2018M-118)
… State General Municipal Law (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Village of Kaser - Refuse User Fees and Records (2018M-97)
… whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records … collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation … was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. Revenues and …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town of Skaneateles Real Property Tax Exemption Administration …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… duties or oversee the cash receipts function. Eight summer recreation registrants did not pay program fees that … Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Council and City officials for the effective management of operations. Key Findings The City Council and officials … financial information for the effective management of operations and, as a result, the City lost its credit … Council and City officials for the effective management of operations …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… the Department generated receipts up to 21 days after registration and remitted money up to 24 days after … procedures to address the timely recording and remitting of cash collections. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19