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Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge activity for the period January … needed to perform their job duties. Review and approve all water account adjustments. … The purpose of our audit was to review the Towns water user …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls … the year. Develop a comprehensive plan to ensure that all outstanding interfund advances are repaid. Develop a … for comparison with available cash. Ensure that all bail received and disbursed is properly accounted for. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Jefferson – Selected Financial Operations (2014M-332)
… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, … The purpose of our audit was to examine selected financial operations of the Town for the period January 1 2013 through July 15 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over … held by the Court at any given date. Review and analyze all open case files and bail records to determine if there are additional payments held. Remit all unidentified moneys to the Supervisor, or JCF, as …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Great Valley – Town Clerk (2014M-29)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s … for certain licenses and fees. The Clerk did not deposit all collections or remit all tax collections to the Town and County in a timely … The purpose of our audit was to evaluate the Clerks financial …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Erin– Inappropriate Highway Purchases (2014M-16)
… Purpose of Audit The purpose of our audit was to review Highway Department purchases for … 1, 2007 through September 10, 2013. Background The Town of Erin is located in Chemung County and has a population of … The purpose of our audit was to review Highway Department purchases for …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating … January 1, 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its … The purpose of our audit was to review the Towns practice for allocating …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Edinburg – Justice Court Operations (2014M-226)
… has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund (JCF). Key Findings Bank reconciliations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Eagle – Wind Power Revenues (2014M-125)
… was to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 through … Key Findings Town officials did not properly review wind power revenues to ensure that the amounts received were … was to examine the Towns use of and longterm plan for wind power revenues for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. Background … receipts to be easily traced and accounted for and deposit all funds collected within 10 days of receipt. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial records and reports … unsigned. The Supervisor did not submit financial reports to the Board. The Board did not perform an annual audit of … Key Recommendations The Supervisor should attend training to familiarize himself with the requirements of his elected …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s … The Clerk did not submit a monthly report of all moneys received and did not make disbursements to the … Issue press-numbered duplicate receipts for all Town transactions when no other form of adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Hillsdale – Justice Court Operations (2014M-312)
… in fines, fees and surcharges during our audit period. Key Findings The Justices and clerk did not perform bank reconciliations or accountability analyses. Key Recommendations Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Milford – Justice Court Operations (2014M-279)
… July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … Town’s Justice Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings … Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Hague – Departmental Cash Receipts (2014M-320)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s … 1, 2013 through April 30, 2014. Background The Town of Hague is located in Warren County and has a population of … The purpose of our audit was to review internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting … to each individual fund. The Board does not receive all the financial information it needs to monitor the Town’s … the Board with a monthly Supervisor’s report including all receipts and disbursements, and cash balances. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Clarendon – Justice Court Operations (2013M-362)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2012 to November 13, 2013. … in 2010. Court revenues have subsequently increased and for the 2012 fiscal year the Town reported $18,700 in … of our audit was to review the processes and procedures for the Courts financial operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, properly … City has an elected Mayor and an elected five-member City Council (Council). The Council is the City’s legislative branch and is … Determine whether the Mayor and City Council adopted realistic budgets that were structurally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fTown of Milan - Town Clerk/Tax Collector (2018M-257)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and … from one to 19 days late. Key Recommendations Ensure that all real property taxes are deposited and remitted to the … and Treasurer in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Cortlandville - Improving Private Property (2018M-219)
… report - pdf] Audit Objective Determine whether the use of Town resources to improve private property was appropriate … place. Key Recommendation Consider the legal implications of this arrangement and consult with the Town attorney as to … Determine whether the use of Town resources to improve private property was appropriate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219