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Village of Lyons Falls - Board Oversight (2018M-174)
… oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not … oversight to ensure Village funds are properly accounted for and safeguarded …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Town of Howard - Fund Balance Management (2018M-192)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Town of Westford - Financial Operations Oversight (2018M-196)
… has not performed an annual audit of the Supervisor’s records. The Supervisor did not maintain accurate financial records and as a result, did not provide the Board with the … The Supervisor should maintain complete and accurate records and provide financial position reports to the Board. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… [read complete report - pdf] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Carrollton – Justice Court Operations (2018M-21)
… of Court records or contract with an independent public accountant for an audit. Key Recommendations Prepare … balances. Examine Court records or retain an independent public accountant to perform an annual audit. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Athens - Town Clerk/Tax Collector (2018M-41)
… and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Village of Ballston Spa - Financial Condition (2017M-256)
… the Treasurer maintained adequate accounting records and the Board effectively monitored the Village’s financial … The Treasurer did not maintain accurate accounting records and failed to file required annual financial reports for the … a timely manner. Monitor the Village’s financial condition and ensure the Treasurer files timely financial reports. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Town of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Village of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … Determine whether Village of Fort Plain Village officials established appropriate control …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Village of Palmyra - Justice Court Operations (2019M-202)
Determine whether the Justice provided adequate oversight of the Justice Court Court
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling … $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts … two to 60 days after receipt instead of within 24 hours. In addition, there were five instances totaling $2,089 where …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Mooers - Highway Asset Accountability (2020M-35)
… an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel inventories …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Village of Port Chester - Dual Employment (2018M-91)
… job worked the hours the Village compensated them for working. Key Findings Village officials did not establish … we could not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of North Elba – Cash Collections (2020M-49)
… collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure … should deposit all collections in a timely manner. The Golf Director should review entries in the point-of-sale …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29City of Syracuse – Water System Cybersecurity (2019M-173)
… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Guilford - Justice Court Accountability (2018M-248)
… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of … The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248