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Audits of Local Governments: The Audit Process
… of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit … is typically the longest phase of the audit. The examiner-in-charge supervises the day-to-day activities of the onsite … OSC Audit Report: More detailed information can be found in our guidance Responding to an OSC Audit Report: Audit …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCounty of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Frankfort - Board Oversight (2018M-58)
… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. Background …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District … project is completed in a timely manner. Review water rates to ensure that rates are assessed in a fair and equitable fashion and …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Maryland - Financial Management (2018M-121)
… and adopt a comprehensive multiyear financial and capital plan. …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately secured and safeguarded its computerized data for the period April 1, 2015 through October 2, 2017. Background …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, … reported and remitted in an accurate and timely manner for the period January 1, 2016 through November 2, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of New Hartford – Procurement (2017M-149)
… 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, … reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Town of Nichols – Financial Management (2017M-258)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed the town-wide fund balance levels for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Brunswick – Justice Court (2017M-285)
… balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations … bank reconciliations. Discontinue the use of a signature stamp. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed fund balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. Background …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Village of Milford – Board Oversight (2018M-25)
… adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. … is located in the Town of Milford in Otsego County and has a population of approximately 415. The Village is governed by … by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 through June 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Village of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Village’s financial operations for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Town of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed and monitored fund balance for the period January 1, 2014 through September 28, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261