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City of Middletown - Water System Cybersecurity (2019M-22)
… guidance for using portable devices or require monitoring of networked water system devices. Officials did not provide …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Shawangunk - Sewer District Charges (2018M-122)
… services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer … with the Town Attorney to determine whether a written agreement with DOCCS is necessary to clarify rates to be …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Town of East Otto - Information Technology (2018M-156)
… Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Town of Red Hook - Financial Condition (2018M-171)
… balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not define the time … plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing … Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… Determine whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. … fund and the Town of Hector were overpaid $12,231. The ambulance fund owes the Town of Covert and Town of Ulysses …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Village of Lyons Falls - Board Oversight (2018M-174)
Determine whether the Board provided adequate 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)
… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and …
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)
Determine whether the Supervisor and the Board provided adequate oversight of financial operations
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 filed in a timely manner for the 2017 fiscal year. Key …
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)
… with statutes. Key Finding The Board engaged the services of a Certified Public Accountant (CPA) to perform duties that …
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)
Town of Carrollton Justice Court Operations 2018M21
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)
… tax payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … collected during five months of our audit period totaling $11,179 were deposited from between one to 33 days after receipt. In 2016, the Clerk deposited $37,036 in real …
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)
… maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the … to maintain, complete, accurate and up-to-date accounting records and reports. The bookkeeper did not record all cash … Develop a plan for updating and maintaining the accounting records and filing AUDs in a timely manner. Town officials …
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)
… Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256City of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town 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 Palmyra - Justice Court Operations (2019M-202)
… 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-202