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Village of Monticello – Records and Reports (2020M-104)
… report - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained accurate, complete … CTLs and adopted budgets by the established deadlines. Village officials generally agreed with our recommendations … Determine whether the Village of Monticello Village Treasurer Treasurer maintained …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Town of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Friendship – Justice Court Operations (2021M-15)
… - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … Determine whether the Town of Friendship Town Justices properly collected recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Village of Wappingers Falls – Board Oversight (2023M-70)
… – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over … operations and capital projects. The Board was unaware of the Village’s financial position and that financial … Determine whether the Village of Wappingers Falls Village Board of Trustees Board provided …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Village of Cato – Water Financial Operations (2023M-145)
… complete report – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials (officials) effectively managed the financial operations of the water fund. Key Findings … billing, collecting and enforcing water charges. Ensure all adjustments made to water customer accounts are reviewed …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Smyrna – Claims Audit Process (2022M-161)
… option. The Board did not authorize the pre-payment of utility service claims. As a result, four claims totaling … the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did not perform his duties in accordance with statutes. Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… complete report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) … charter. The software collection system should account for all receipt numbers. Users’ access to the software collection … receivable balances should be periodically reconciled, and all variances should be investigated and corrected in a …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Jay – Records and Reports (2023M-22)
… complete report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, … and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s … were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Middleburgh – Claims Audit Process (2023M-56)
… report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly … 184 claims totaling $340,204 we found: The Board approved all claims without a thorough and deliberate review. 11 debit … Recommendations Conduct a thorough and deliberate audit of all claims prior to approving them for payment. Adequately …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over … controls over cash disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in … check images. The Board also did not obtain an annual independent audit of Company records, as required. At the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Seneca Falls – Cash Collections (2023M-57)
… function. Key Findings Town officials did not effectively manage the Town’s cash collection function. Therefore, cash …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… complete report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector … Maintain detailed and accurate accounting records. Deposit all collections and remit all real property tax collections, including interest and …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town 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-219Town of Seneca Falls - Information Technology (2018M-218)
… did not: Adopt IT policies and procedures to adequately address acceptable computer use, user access rights, disaster … Adopt policies and procedures to adequately address acceptable computer use, user access rights, disaster … awareness training to personnel who use IT resources. Address the IT recommendations communicated confidentially. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Seneca Falls - Financial Management (2018M-266)
… unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 million and $3.8 million. These … policies governing the amount of unexpended surplus funds that the Town should maintain. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Village of Atlantic Beach - Cash Disbursement (2018M-253)
Determine whether Village officials ensured that cash disbursements were properly supported audited and for valid purposes
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Farmersville - Justice Court Operations (2019M-50)
… Court (Court) fines and fees were properly accounted for. Key Findings Fines and fees were recorded, deposited and … Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50