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Village of Lyons Falls – Financial Management (2013M-393)
… 1, 2012 through August 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Mount Morris – Justice Court (2012M-129)
… and comparing them with reconciled bank balances) on a monthly basis. Promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Harriman – Audit Follow Up (2011M-182-F)
… was to assess the Village’s progress, as of March 2014, in implementing our recommendations in the audit report released in November 2011. Background The Village of Harriman is …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fVillage of Greenwich – Justice Court Operations (2014M-023)
… The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The … by an elected Board of Trustees comprising a Mayor and four Trustees. The Village provides general … the operation of a Justice Court with an elected Justice and an appointed court clerk. Key Findings The Justice did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Village of Fort Ann – Financial Condition (2014M-197)
… 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by … appropriated excessive amounts of fund balance in the general fund to finance operations, which caused this …
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. … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … $2.4 million over the past five years, due primarily to the Board relying on fund balance as a financing source …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, … or prepare accurate reports that would allow the Board to adequately monitor the Town’s financial operations. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113City of Saratoga Springs – Financial Condition (2012M-201)
… condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. … consisting of five members, has overall responsibility for the City’s operations. The City’s annual budget for the 2012 fiscal year was $37.2 million for the general …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activity for the period January 1, 2013 … The purpose of our audit was to examine internal controls over the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Sand Lake – Justice Court (2015M-121)
… 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately … audit period, the Court collected approximately $190,000 in fines, fees and surcharges. Key Findings Justices did not … by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Marilla – Town Supervisor’s Activities (2015M-27)
… $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight … residents. The City is governed by a five member Common Council. The City’s general fund budget for the 2012 fiscal … quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Mamakating – Records and Reports (2015M-164)
… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 … records. The Board did not have accurate information on which to base its annual budgets, making it difficult for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164City of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the … through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … and auditing claims – was weak and highly susceptible to errors and irregularities occurring without detection. Key … collection are enforced. Establish policies and procedures to ensure that all moneys paid to the Town are recorded and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Sharon Springs – Water Accountability (2014M-148)
… Audit The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March … Key Finding Village officials do not adequately monitor water operations. Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling of the water …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Virgil – Justice Court Operations (2015M-77)
… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Town of Ulster – Fire Protection Services (2015M-177)
… services to the Town’s fire protection districts for the period January 1, 2013 through March 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $17.7 million. Key Findings The … from one of the fire companies to be used as a basis for determining the amount that should be paid for fire …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177