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Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice Court’s … Refund moneys in the non-legally established reserve funds to the operating funds that funded the reserves and ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… not taken measures to provide physical security over fuel. There are no procedures in place to record the distribution … Also, because the distributed keys can be duplicated, there is no assurance that an inventory would identify all of the keys that exist. Additionally, once the shed is opened, there is unrestricted access to the fuel tanks. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… is governed by an elected five-member Town Board, has one water district and one sewer district. Budgeted … The Town lacked comprehensive policies and procedures for water and sewer charges, resulting in weaknesses over … an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water District 1 and internal controls over … The purpose of our audit was to review the financial operations of the Port Kent Water District 1 and internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 … Town Board. The Town’s budgeted appropriations for all funds were $357,927 for 2015. Key Findings The 2012 … funds. Other uses for surplus funds include financing one-time expenditures and reducing property taxes. Annually …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, … The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed … The Town could have saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… an insufficient financial cushion for unforeseen events or cash flow. The Board has not developed a written multiyear financial plan to identify, prioritize and strategically address future … operations. Develop a comprehensive multiyear financial plan to establish the goals and objectives for funding …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… recording of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to … activity. The Town has not established an effective fleet management program. The Town does not have any written … and by the end of the fiscal year. Develop a comprehensive fleet management program that includes: guidelines for …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in … selected financial activities from January 1 2010 to June 7 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… The Town made payments totaling $60,000 to the Chamber of Commerce and $6,087 to the Chamber’s vendors without entering … audit. Enter into written agreements with the Chamber of Commerce that outline the services or benefits the Town is to …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Court operations for the period … Town Board (Board), comprised of the Supervisor and four council members, is the legislative body responsible for … the tests performed, the records reviewed and the results of the audit should be retained and noted in the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… these contracts − for public works projects and sidewalk replacement services − that resulted in payments totaling … $600,000 more than was necessary for sidewalk replacement. Further, because property owners are required to reimburse the Town for sidewalk replacement, a significant portion of this cost was borne by …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… internal controls over selected financial operations for the period January 1, 2012 through January 22, 2014. … Town Board, which is the legislative body responsible for managing Town operations. Budgeted appropriations for the 2014 fiscal year total approximately $7.1 million. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… of our audit were to review the Town’s accounting records and reports, and assess the internal controls over justice court … to January 1, 2010, for our review of financial reports and justice court records. Background The Town of Carroll … of our audit were to review the Towns accounting records and reports and assess the internal controls over justice …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… [ read complete report - pdf ] Audit Objective Determine whether the Brighton … did not present the statutorily-required annual Directors’ report or any interim financial information to the membership. Of 220 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water … condition to ensure the sustainability of current and future operation …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259