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Town of Caroline – Renewable Energy (2013M-325)

… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period … The purpose of our audit was to examine the Towns energy usage for Town facilities for the period …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325

Town of Broadalbin – Leave Accruals (2014M-88)

… to monitor leave accruals of highway department employees for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 … to monitor leave accruals of highway department employees for the period January 1 20 …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

Town of Bennington – Town Clerk (2013M-319)

… 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not … was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts …

https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319

Town of Allegany – Financial Management (2015M-103)

… 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103

Town of Amenia – Leave Accruals (2013M-361)

… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for the period January … The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for the period Ja …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361

Town of Tyre - Long-Term Planning (2019M-61)

… or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … the plan. Annually provide the Board with the required highway inventory list and agreement for the expenditure of …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61

Town of Russia – Financial Management (2014M-212)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2013 through December 31, 2013. Background The Town of Russia is located in Herkimer County and has a population … The purpose of our audit was to evaluate the Towns financial management …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Town of Rush – Board Oversight (2014M-193)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2012 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2012 through …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193

Town of Rosendale – Justice Court (2014M-232)

… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through … responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the Court clerk …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232

Compliance With Freedom of Information Law Requirements

… make the requested records available, deny the request in writing, or furnish a written acknowledgment of the request … time is needed, acknowledge the receipt of the request in writing, indicating both the reason for the inability to …

https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirements

Town of Knox – Town Clerk (2020M-72)

… reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an unremitted cash balance of $3,161. The Board did not: Annually audit or obtain an …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of Reading – Financial Management (2013M-217)

… 115 percent in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town … Board decided to transfer an additional $55,000 from the highway town-wide fund to the capital project fund and the … highway town-wide fund balance in its 2013 budget to help pay for expenditures As a result, as of December 31, …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217

Town of Potsdam – Justice Court (2014M-014)

… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports for the period January 1, … The purpose of our audit was to examine the Courts records and reports for the period January 1 2009 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014

Town of Porter – Capital Projects (2013M-352)

… fund, rather than the general fund. As of September 30, 2013, the capital projects fund held $39,600 in cash from …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352

Village of Hilton - Financial Management (2020M-31)

… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with … water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of subsequent years’ budget appropriations. Did not adopt a …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Town of Westerlo - Information Technology (2020M-33)

… to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33

Town of Patterson - Information Technology (2020M-37)

… recovery plan. Town officials did not have a service level agreement (SLA) with the IT consultant. Town officials did …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Town of Franklin – Financial Operations (2014M-32)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. Background The … The purpose of our audit was to review the Towns financial operations for the period of January 1 2012 through October 11 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32