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Town of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not … reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Selected Aspects of the Dam Safety Program (Follow-Up)
… the deficiencies identified and its internal policy for inspection frequency was not consistent with its actual …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Lake Pleasant – Credit Cards (2016M-432)
… Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for appropriate purposes and in compliance … did not establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Kirkwood – Justice Court Operations (2016M-414)
… more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that all bank … this listing with the reconciled bank balance and money on hand. Follow up on all bail money held to determine what course of action is applicable. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Guilderland – Golf Course Collections (2017M-22)
… processing of collections received at the Town golf course for the period January 1, 2015 through October 31, 2016. … five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding … processing of collections received at the Town golf course for the period January 1 2015 through October 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Ticonderoga – Capital Project Management (2023M-38)
… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Collection of Fines Related to Tenant Complaints (Follow-Up)
… report’s six recommendations, three were implemented, one was partially implemented, and two were not implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followHannibal Fire Company – Misappropriation of Funds (2023M-59)
… Ensure claims are supported, audited and approved prior to payment and monitor the Treasurer’s work. Obtain an annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, … for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled approximately $2 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement … hours worked for each town to determine Ashland’s cost of services. Evaluate and analyze services being rendered on …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Middleburgh – Claims Audit Process (2023M-56)
… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Jay – Records and Reports (2023M-22)
… maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to … did not maintain complete, accurate and timely accounting records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to manage the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Treasurer’s office cash collection process and software system were deficient, allowing for 916 unaccounted for … 2022, the accounts receivable balances in the accounting system were $634,570 more than the balances in the collection system. The Controller did not periodically review the …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Seneca Falls – Cash Collections (2023M-57)
… report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the … did not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57City of Long Beach – Budget Review (B23-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Frankfort – Justice Court Operations (2022M-16)
… report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Findings The Justices did not provide adequate oversight of Court financial activities. The Justices did not prepare …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Village of Hewlett Neck – Financial Management (2022M-35)
… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored … trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Oversight and Enforcement of the Rechargeable Battery Law
… Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable … Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered … the Department has taken almost no action since 2014 to ensure these manufacturers are compliant with the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawTown of Stony Point – Budget Review (B6-13-15)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … includes estimated revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of … expenditures, such as the purchase of equipment or construction of capital assets. … Town of Stony Point Budget …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15