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City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Middleburgh – Claims Audit Process (2023M-56)
… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town … claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board … reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town debit card. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … audit hannibal fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Ticonderoga – Capital Project Management (2023M-38)
… oversight and management of capital projects . As a result, Town officials did not: Monitor capital projects activity for eight projects reviewed, with Board-authorized budgets … records. While we did not observe any instances where a project’s authorized budget was exceeded, without adequate …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Seneca Falls – Cash Collections (2023M-57)
… permit fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Jefferson County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the required time … (Treasurer) in a timely manner. Key Recommendations Deposit and remit all collections within the required time …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. Accurately record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Louisville – Water User Charges (2015M-44)
… financial duties or provide sufficient oversight of billing, collecting and recording of water payments and … users have administrative rights in the computerized water billing system which allow them to adjust customer accounts, … in the system. Key Recommendations Segregate the duties of billing, collecting and recording or provide for oversight …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of East Hampton - Budget Review (B20-7-10)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Jefferson – Selected Financial Operations (2014M-332)
… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Hampton – Justice Court Operations (2013M-305)
… adequate internal controls over the Court’s financial operations. Specifically, the Justice did not perform bank reconciliations, prepare monthly accountabilities, … in a timely manner. Key Recommendations Prepare monthly bank reconciliations and accountability analyses. Maintain …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Great Valley – Town Clerk (2014M-29)
… was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. … Board. Budgeted general and highway fund appropriations for 2013 totaled approximately $1.2 million. Key Findings The Clerk did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of East Hampton – Budget Review (B7-15-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Erin– Inappropriate Highway Purchases (2014M-16)
… Purpose of Audit The purpose of our audit was to review Highway Department purchases for appropriateness for the … Budgeted appropriations for 2013 for the general and highway funds were $316,984 and $621,235. Key Findings The … for the $68,501 in improper purchases made by the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Easton – Sales Tax Allocation (2014M-355)
… 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its border … a portion of the Village of Greenwich. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Edinburg – Justice Court Operations (2014M-226)
… of our audit to evaluate the Court’s financial operations for the period January 1, 2013 through April 30, 2014. … Perform monthly accountabilities and bank reconciliations for the fines and fees bank account and the bail bank … of our audit to evaluate the Courts financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226City of Long Beach – Budget Review (B20-7-3)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Town of East Hampton – Budget Review (B7-14-18)
… 2015 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling … obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18