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Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed by a five-member elected Board of Trustees … that copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… have not established controls over fuel inventories, no one can be sure that fuel purchased by the Town is used only …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, … payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. … Village of Hoosick Falls Internal Controls Over Selected Operations 2013M1 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… through March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately 650 residents. The Town is governed by an elected five-member Town Board, which … Financial records are incomplete or missing and there is no way to accurately determine the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … duties or implement compensating controls. Verify that the list of unpaid water rents is complete and accurate prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… adequately documented or appropriately audit and approve all claims. Internal controls were not adequate to ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Key Finding The Village Building Inspector did not take an oath of office and, as generally required of a Village … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During … office, including being properly appointed to the office, taking and filing an oath of office, meeting residency …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and … over online banking for the period January 1, 2011, to July 31, 2012. Background The Town of Johnsburg is located … oversight of the work performed by the bookkeeper to address her incompatible financial duties. Because the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key … the Clerk-Treasurer to provide monthly financial reports for monitoring the Village’s financial condition; and did not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Hartwick – Financial Condition (2013M-118)
… three funds individually, they maintained a consolidated checking account for the combined funds and paid for large … included in the budget for each fund. Consider separate checking accounts for each operating fund or require a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is governed by an elected Board of Trustees which consists of … that copies of back-up data are not stored in a secure off-site location, and the Board has not developed a disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationTown of Newstead – Joint Highway Facility Project (2012M-260)
… was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to … authorized the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed … with not only the construction phase of a joint highway facility (Project) but the facility’s future …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … timely manner. The Clerk-Treasurer’s spreadsheets were not up-to-date. As of September 13, 2013 she had not recorded any …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Village of Greenwich – Justice Court Operations (2014M-023)
… administrative services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key Findings The Justice did not consistently perform bank reconciliations and … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… than requiring Library officials to solicit competition at reasonable intervals. Key Recommendations Audit and …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060City of North Tonawanda – Financial Operations (2012M-203)
… and beer tents at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203