Search
City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing … City of North Tonawanda Financial Operations 2012M203 …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported … 1, 2014 through January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population … The purpose of our audit was to evaluate the Towns recorded and reported …
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 … 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has … City of Mechanicville Records and Reports 2012M162 …
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 activities for the period January 1, … Town of Otselic Selected Financial Operations 2012M220 …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for … 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a … Village of Sharon Springs Water Accountability 2014M148 …
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)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population … The purpose of our audit was to review the internal controls over the …
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)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the … 1, 2013 through March 31, 2015. Background The Town of Ulster is located in Ulster County and has a population of … The purpose of our audit was to determine if the Board is monitoring the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the … Town of Columbus Budget Development Practices 2012M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through … Town of Coldspring Town Clerk Operations 2013M137 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court … 1, 2011 through October 24, 2014. Background The Town of Willing is located in Allegany County and is governed by … The purpose of our audit was to evaluate the Towns Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Greenfield – Golf Course Collections (2021M-133)
… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly … in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, we found: …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed … balance. The variances ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with adequate monthly …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Greene – Justice Court Operations (2021M-95)
… report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Saranac – Town Clerk Operations (2019M-33)
… manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had … The Board did not: Annually audit or obtain an audit of the Clerk’s records and reports. Based upon our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims … only audited and approved claims are listed on abstracts of audited claims. Periodically compare prices to State …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… report - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately … The Board also did not perform an annual audit of the Clerk’s records, as required by New York State Town … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of Morehouse – Records and Reports (2021M-182)
… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180