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East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… the 2013-14 fiscal year are approximately $22.4 million. Key Findings The District does not have written policies or … access rights to the District’s financial software system. Key Recommendations Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Greenport – Town Clerk Operations (2017M-3)
… for 2016 totaled approximately $4.87 million. Key Findings The Clerk did not issue press-numbered duplicate … and did not provide for an annual audit of her records. Key Recommendations Issue press-numbered duplicate receipts …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the 2016 fiscal year totaled approximately $1.4 million. Key Findings The bookkeeper, who maintains the accounting … all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper dedicates …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… over $628,000 in receipts and disbursed over $641,000. Key Findings The Board did not provide adequate oversight of … or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Clinton – Financial Management (2014M-316)
… the 2013-14 fiscal year were approximately $2.5 million. Key Findings The Clerk-Treasurer’s financial records were … oversight of the Village’s financial operations. Key Recommendations Maintain separate accounting records for …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Geneva Housing Authority – Cash Receipts (2015M-160)
… 2014-15 fiscal year totaled approximately $3.2 million. Key Findings Cash receipt duties were not adequately … and accounting system are not properly restricted. Key Recommendations Adopt written procedures for cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Wading River Fire District – Gasoline Credit Cards (2017M-5)
… of the State, distinct and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Manorville Fire District – Board Oversight and Fuel (2016M-411)
… for 2016 totaled approximately $1.8 million. Key Findings The District has not established adequate … did not adequately monitor gasoline credit card purchases. Key Recommendations Develop and adopt policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Village of Suffern – Budget Review (B22-6-2)
… independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… the 2015-16 fiscal year total approximately $3.8 million. Key Findings The Authority had no comprehensive written … by the housing assistant supervisor and the account clerk. Key Recommendations Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Virgil – Justice Court Operations (2015M-77)
… January 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board, which … ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Brighton Memorial Library – Board Oversight (2015M-116)
… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … was to review selected financial operations of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Otisco Fire District – Financial Operations (2016M-415)
… appropriations for 2016 totaled approximately $354,000. Key Findings The Treasurer had not filed an annual financial … and bank statements to the Board for review. Key Recommendations Ensure that the Treasurer prepares and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Middle Country Public Library – Treasurer (2015M-291)
… its charter from the State Board of Regents in 1960. Key Findings The Treasurer’s status as a Library officer or … or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel and take steps …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Clarence 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 Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any … and internal controls over transfer station receipts. Key Recommendations Issue duplicate receipts for all …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town 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, … the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the … collection process with little oversight, she was able to conceal the theft of approximately $5,620 from the Court. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… for 2014 totaled approximately $1.22 million. Key Findings Town officials failed to establish comprehensive … of internal controls over transfer station cash receipts. Key Recommendations Establish comprehensive payroll …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… of our audit was to review internal controls over the Courts financial activity for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305