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Town of Seward – Financial Management (2016M-353)
… Key Recommendation Expand the fund balance policy to cover reasonable amounts to maintain in each fund and how to …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town 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 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 Deerpark – Budget Review (B6-16-18)
… the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law … The amount of appropriated fund balance in the general and highway fund budgets represent 28 and 18 percent, …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Yorkshire – Financial Management (2021M-109)
… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109City of Fulton – Capital Projects (2021M-184)
… City of Fulton (City) officials appropriately maintained capital projects fund records, monitored project financial … position of individual projects or determine the correct capital project fund balance because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The Council did …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Town of Freedom – Financial Management (2021M-191)
… Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in … to approximately $735,000 as of December 31, 2020, or 69 percent of the 2021 fund appropriations. Did not establish …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Wolcott – Information Technology (2020M-126)
… cybersecurity awareness training. Ensure the financial software, Town Clerk’s software and Justice Court software had the necessary controls to maintain data …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Town of Pulteney – Financial Condition (2021M-24)
… resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. Did not …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Boylston – Financial Condition (2021M-69)
… the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The … results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were … whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Village of Clayton – Claims Auditing (2021M-81)
… payment by the Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the purchases totaling $239,411 from 34 vendors we examined, Village officials purchased goods and services totaling $141,269 from 27 vendors without obtaining written quotes or retaining …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Hempstead – Compensatory Time (2021M-64)
… report - pdf ] Audit Objective Determine whether Town of Hempstead (Town) officials accurately accrued and … written procedures to provide guidelines for pre-approval of overtime, adequate documentation and supervisory approval authorizing accrual of comp time. Ensure earned comp time is properly supported …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Village of Islandia – Information Technology (2021M-100)
… Officials did not: Adopt breach notification, password and mobile and removable device IT policies or implement a …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Village of Hancock – Insurance Withholdings (2022M-108)
… employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. … Key Recommendations Provide oversight over the Clerk and Deputy to ensure the withholdings are calculated correctly …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Marathon – Town Clerk (2022M-143)
… receipts for all transactions. Did not prepare monthly bank reconciliations and verify the accuracy of the financial records . As a result, the Clerk’s bank account balance was $6,251 more than it should have been … appropriate parties in a timely manner. Prepare monthly bank reconciliations and accountabilities. Audit the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Groton – Long-Term Planning (2022M-113)
… Out of 17 pieces of major highway equipment reviewed, five trucks accounted for $81,250 (76 percent) of total repair …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Village of Hagaman – Claims Auditing (2022M-11)
… Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board … of the Board other than claims approved by resolution to be paid prior to audit. Ensure a resolution is passed approving the number …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Carroll – Town Clerk (2022M-20)
… Key Findings We could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted … generally recorded, deposited and reported the Clerk fees, water rents and certain recreational fees we reviewed totaling $241,136 accurately, they did not …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Lansing – Information Technology (2022M-66)
… report - pdf] Audit Objective Determine whether Town of Lansing (Town) officials ensured information technology … Determine whether Town of Lansing Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key … proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109