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Village of Fort Ann – Financial Condition (2014M-197)
… year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently … The Board intentionally overestimated expenditures for the water and sewer funds with the intention of increasing the … available. Ensure that the water and sewer funds’ budgets contain realistic appropriations. … Village of Fort Ann …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Clifton Springs – Board Oversight (2014M-099)
… 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an elected five-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Saranac – Town Clerk Operations (2019M-33)
… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did … collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationVillage of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice … numerous errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Village of North Syracuse – Claims Audit (2014M-131)
… audit was to examine the Village’s claims audit process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Town of Bainbridge – Justice Court Operations (2021M-51)
… of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported and … The Justices did not always ensure money due to the Court was collected, deposited, recorded and reported in an …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51DiNapoli Releases Interactive Map of Local Census Results
… New York State Comptroller Thomas P. DiNapoli today released a report tracking New York’s local demographic … 20.2 million in 2020, up 4.1% since 2010. “The 2020 Census results show that New York state is changing, and this report … data. … New York State Comptroller Thomas P DiNapoli today released a report tracking New Yorks local demographic …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsVillage of Lyons Falls – Financial Management (2013M-393)
… August 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, which comprises the … remaining at year end, which helps determine how much is available to fund next year’s operations. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
… included in our initial audit report, Processing of Sexual Offense Evidence Collection Kits ( 2019-S-44 ). Background … to forensic laboratories within 10 days. The Division of State Police’s (Division) Crime Laboratory System (CLS) is … the Division and provides forensic analysis support to all State criminal justice agencies. Our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followTown of Machias – Supervisor’s Financial Duties (2021M-98)
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Lyndon – Town Clerk’s Collections (2021M-117)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … Conduct an annual audit when it resumes meetings in person. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Mount Morris – Justice Court (2012M-129)
… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background … collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Village of Harriman – Audit Follow Up (2011M-182-F)
… 2011. Background The Village of Harriman is located in Orange County with a population of approximately 2,300. The Village … four Trustees. The Board of Trustees is the legislative body responsible for managing Village operations. The …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fVillage of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activity for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of New Lisbon – Financial Oversight (2013M-12)
… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population … by the Supervisor, Justice, and Clerk. … Town of New Lisbon Financial Oversight 2013M12 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… [ read complete report - pdf ] Audit Objective Determine … did not: Maintain accurate accounting records. As a result, the accounting records contain significant … attend and require the bookkeeper to attend training to better understand and perform their job duties. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of North Castle – Cash Disbursement (2013M-32)
… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … items being resolved in a timely manner. … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32