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Town of Hector – Employee Compensation (2024M-85)
… report – pdf] Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, … was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: Paid 10 employees a total of $150,155 that was not authorized by the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Chesterfield – Town Clerk (2024M-110)
… – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … Determine whether the Town of Chesterfield Town Town Clerk Clerk properly recorded …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Willsboro – Audit Follow-Up (2014M-68-F)
… Purpose of Audit Review The purpose of our review was to assess the … as of May 2016, in implementing our recommendations in the audit report released in July 2014. Background The Town of … fiscal year were approximately $1.9 million. Results of Audit Review Based on our limited procedures, it appears that …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fTown of Waterford – Claims Auditing (2016M-154)
… 1, 2015 through January 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the … The purpose of our audit was to review the Supervisors appointment of a bookkeeper and internal controls over the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Union – Financial Condition (2016M-192)
… through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has … water meters the Town is billed for are older than five years, and Village officials found that the old meters they … fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town of Salem – Financial Management (2015M-295)
… 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population of … The Board has not developed a multiyear financial and capital plan. Key Recommendations Review estimates of fund … fund balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rotterdam – Water Rents (2016M-347)
… 1, 2015 through June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Rensselaerville – Claims Auditing (2016M-244)
… 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Plymouth – Board Oversight (2016M-190)
… procedures for purchasing. Establish an internal control structure to include compensating controls to mitigate the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2014 through March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Ossian – Tax Collector (2016M-364)
… 6, 2016. Background The Town of Ossian is located in Livingston County. The Town, which has approximately 800 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Town of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 29, 2016, in implementing our recommendations in the … The purpose of our review was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s … July 11, 2016, in implementing our recommendations in the audit report released in January 2016. Background The Town of … progress implementing corrective action. Of the 10 audit recommendations, one recommendation was fully …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fTown of Elmira – Financial Condition (2015M-226)
… August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 … and the reasonable level of fund balance to be maintained in each fund to meet the Town’s needs. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Deerpark – Budget Review (B6-16-18)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Conesville – Long-Term Planning (2016M-314)
… Purpose of Audit The purpose of our audit was to examine the Town’s long-term planning for … January 1, 2015 through July 26, 2016. Background The Town of Conesville is located in Schoharie County and has a … The purpose of our audit was to examine the Towns longterm planning for …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238