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Town of Salem – Financial Management (2015M-295)
… June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to … appropriating fund balance to finance annual operations in excess of what is available. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and collection procedures for … The purpose of our audit was to review the Towns water rent billing and collection procedures for …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Rensselaerville – Claims Auditing (2016M-244)
… May 31, 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Solon - Financial Management (2018M-233)
… operational and capital needs in the general and highway funds. Key Findings From December 31, 2014 through December … Towns operational and capital needs in general highway funds …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Town of Pamelia – Financial Management (2015M-276)
… reported to the Board. Key Recommendations Adopt budgets with realistic estimates for revenues and fund balance …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Bradford – Financial Management (2015M-239)
… that purchases were made for Town purposes. The Board and Highway Superintendent have not provided adequate oversight to safeguard highway department assets. Key Recommendations Implement … to adequately account for, safeguard and dispose of highway department capital assets and consumable inventories. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Town of Attica – Town Clerk (2015M-210)
… audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for … Clerk did not issue press-numbered duplicate receipts for all cash collected, accurately record all transactions or deposit cash receipts intact. The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Town of Amity - Town Clerk (2018M-183)
… to audit, the Clerk’s records. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183City of Binghamton – City Operations (2015M-280)
… of our audit was to assess the City’s operations for costs savings and revenue enhancement opportunities for the period … could issue short-term debt, such as budget notes or bond anticipation notes. Continue to assess refuse operations …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Length of Service Award Programs (2014-MS-1)
… fire districts and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer firefighters accurately for the … (GML). The point system specifies how points toward LOSAP service credit will be earned by volunteers. GML establishes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Town of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. Background …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Suffern – Budget Review (B17-6-8)
… budget does not comply with the tax levy limit because it includes a tax levy of $10,897,667, which is $208,037 above the limits established by law. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Speculator – Claims Auditing (2017M-25)
Village of Speculator Claims Auditing 2017M25
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Village of Sagaponack – Claims Processing (2017M-124)
… $850,659. Key Findings The Board does not review each claim to determine if the claims are properly itemized and … a thorough and deliberate claims audit, ensuring that each claim has sufficient supporting documentation, and that …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Village’s financial condition for the period June 1, 2015 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Esperance – Fund Balance (2016M-405)
… a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town of DeKalb – Financial Management (2016M-427)
… accounting records that are maintained by its accounting firm. The Town has accumulated excessive funds in the general … Key Recommendations Properly oversee and monitor the firm's work. Develop a fund balance policy that establishes a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported and properly audited by the Board before payment for the period January 1, 2016 through February 28, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Kortright – Financial Management (2016M-397)
… an elected five-member Town Board. The general and highway funds’ budgeted appropriations for 2017 total approximately … fund without clear plans for the use of these accumulated funds. The Board has not adopted long-term financial and … objectives and goals for the use of these accumulated funds. Key Recommendations Develop a fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397