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Town of Marathon – Town Clerk (2022M-143)

… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report collections in a timely and accurate manner . As a result, the Board’s … remit and report collections to the appropriate parties in a timely manner. Prepare monthly bank reconciliations and …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143

Town of Princetown – Claims Auditing (2015M-50)

… internal controls over the Board’s claims audit process for the period January 1, 2013 through October 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Finding The … complete and thorough audit of claims, and the claims were for legitimate Town purposes. Key Recommendations There are …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50

City of Gloversville – City Clerk (2019M-96)

… the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account for fees. The former Clerk: Waived fees for 249 certified … the City of Gloversville City Clerk properly accounted for fees …

https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96

Town of Rosendale – Financial Operations (2015M-38)

… financial accounting system was inadequate and accounting records were inaccurate and incomplete. Accounting records did not support the amounts reported to OSC, …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

City of Oneonta – Departmental Collections (2013M-13)

… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … the risk will remain increased that all moneys due to the City will not be received, recorded and deposited …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

City of Norwich – Information Technology (2012M-254)

… if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director …

https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254

Town of Stockton – Financial Management (2014M-90)

… a population of approximately 2,200. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90

Village of Suffern – Budget Review (B22-6-2)

… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. The Village’s …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Town of Danby – Town Clerk (2022M-08)

… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk … and remit all collections to the appropriate parties in a timely and accurate manner. The Clerks: Did not identify …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

Village of Speculator – Financial Condition (2013M-381)

… audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. … Trustees and an elected Mayor. Its adopted appropriations for the 2013-14 fiscal year are approximately $1.7 million. … realistic estimates for revenues and expenditures. Develop a plan to eliminate the fund balance deficits in the water …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381

Town of Albion – Financial Management (2021M-29)

… report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … unrestricted fund balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Town of Pulteney – Information Technology (2021M-28)

Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

Town of Dover – Financial Activities (2013M-139)

… Purpose of Audit The purpose of our audit was to review internal controls over selected … January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population … Town of Dover Financial Activities 2013M139 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139

Town of Dayton – Financial Condition (2013M-90)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a … Town of Dayton Financial Condition 2013M90 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

Town of Fishkill – Information Technology (2020M-153)

… and loss. The Board did not adopt adequate IT policies or a disaster recovery plan. Officials did not adequately manage user accounts for the network or financial application. Town employees did not comply with …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153

Town of Potter – Town Clerk (2020M-113)

… and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the Clerk prepares …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Town of Milo – Financial Condition (2020M-172)

… report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board did not … Determine whether the Town Board Board effectively managed the Town of Milos Town financial condition …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

Town of Wolcott – Financial Management (2020M-131)

… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the … to effectively manage the Town’s financial condition is further hampered by not requiring regular financial …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

Town of Wolcott – Information Technology (2020M-126)

… did not: Adopt any IT policies or a disaster recovery plan. Provide users with cybersecurity awareness training. Ensure the financial software, Town Clerk’s … a disaster recovery plan. Provide cybersecurity awareness training. Consider upgrading department software or implement …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126

Town of Owasco – Highway Department (2020M-128)

Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128