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Village of Monticello – Records and Reports (2020M-104)
… timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Improving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process
… State Comptroller OSC has written this guide as a resource for those governing bodies and officials who are responsible for the audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-processTown of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Ulster – Fire Protection Services (2015M-177)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire companies that provide fire … The purpose of our audit was to determine if the Board is monitoring the fire companies that provide fire …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Village of Fort Johnson – Claims Processing (2016M-324)
… of Fort Johnson is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… internal control deficiencies identified by the certified public accountant (CPA) firm retained for the 2019-20 and …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Watertown Fire District – Procurement (2022M-155)
… have assurance that goods and services are acquired at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a … from five vendors totaling $102,136. Obtain written quotes for 21 purchases of goods and services totaling $77,767. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of St. Johnsville – Records and Reports (2015M-1)
… Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… complete report – pdf] Audit Objective Determine whether highway service labor costs associated with the Town of … not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor … of services. Evaluate and analyze services being rendered on a quarterly basis. Annually document the evaluation of the …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Newark Valley – Capital Planning (2016M-289)
… through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a population of … Village of Newark Valley Capital Planning 2016M289 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Village of Cayuga Heights – Board Oversight (2014M-292)
… was to review the Board’s oversight of Village operations for the period June 1, 2013 through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Sand Lake – Justice Court (2015M-121)
… five-member Town Board, operates a Justice Court with two elected Justices. During our audit period, the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Mamakating – Records and Reports (2015M-164)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported financial … town-outside-village general and highway funds continued to be reported in the town-wide funds. While the 2014 annual … the bookkeeper did not record the transfer of these funds to the reserves in a timely manner or record …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164City of Mechanicville – Records and Reports (2012M-162)
… purpose of our audit was to review the City’s financial management system for the period January 1, 2010, through February 29, … to cash balances per the accounting records, and post all transactions to the records. Review monthly reports …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of Louisville – Water User Charges (2015M-44)
… audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … Budgeted appropriations for 2014 totaled approximately $2.1 million. Key Findings The Board did not adequately … or provide for oversight when adequate segregation is not practical. Review user access rights and ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Village of Akron – Selected Financial Activities (2016M-133)
… Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Warsaw – Justice Court Operations (2021M-214)
… Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were properly accounted for … Determine whether the Village of Warsaw Village Justice Court Court collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4