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Village of Delhi – Financial Condition (2013M-110)

… our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected Board of Trustees consisting of a …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110

Town of Hancock – Justice Court Operations (2021M-6)

… Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted … Determine the source of unidentified cash balances. Justice Court officials agreed with our recommendations and … Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6

Village of Suffern – Budget Review (B21-6-2)

… County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Town of Cortlandville – Fuel Purchases (2012M-171)

… of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, … gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit … gallons of unleaded gasoline. The total cost of this fuel usage was approximately $184,850. Key Finding Town …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Village of Mayville – Online Banking (2020M-150)

… (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, properly … are secure. The Board did not adopt a written online banking policy or implement adequate procedures to monitor …

https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150

Town of New Hudson – Tax Collection (2021M-2)

… not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key Recommendation Remit all real … tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2

Village of Lindenhurst – Claims Processing (2016M-345)

… 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately … Key Recommendations Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or … supporting documentation. Obtain approved purchase orders in advance of any purchase. …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345

Village of Brookville – Board Oversight (2015M-45)

… Findings The Village has accumulated unexpended surplus funds totaling $2.4 million without a long-term plan for its … Village will use surplus moneys accumulated in operating funds and establish policies that address maintaining a …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

DiNapoli Releases City of Troy Budget Review

… reasonable, needs improvement to make it a better tool for prudently managing the city’s resources. Furthermore, the … 2015 proposed budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for unanticipated costs, and it only provides minimal funding …

https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-review

Town of Somers – Justice Court (2013M-198)

… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to … Town of Somers Justice Court 2013M198 …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

Town of Shelby – Financial Management (2012M-206)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records … 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population … Town of Shelby Financial Management 2012M206 …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206

Town of Salina – Information Technology (2013M-256)

… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town is governed by an elected five-member Town Board which …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

Town of Rensselaerville – Financial Operations (2012M-168)

… for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed to establish policies and procedures for online banking. Key Recommendations Ensure that accounting records …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168

Town of Putnam Valley – Purchasing (2013M-193)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … million in total. We also reviewed supporting documents to verify that procurements and subsequent payments were …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193

XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … The disposition of capital assets should be recorded by reducing the … asset and liability accountss for the total cost of the asset and its associated depreciation or amortization …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assets

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… useful life Estimated salvage value Date, method, and authorization of disposition Economic life remaining Percent …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-records

Town of Stratford – Supervisor’s Records (2013M-11)

… property taxes, and State aid. Key Findings The Supervisor assigned his accounting duties to a bookkeeper. Except for …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11

Town of Carroll – Town Clerk (2022M-20)

… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … (Supervisor) or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20