Search
Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … from the general fund and appropriations of fund balance to finance operations in the highway and fire protection …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118College of Fredonia – Selected Employee Travel Expenses
… administrative staff whose travel consisted primarily of team travel, international education, study abroad programs, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesTown of Bangor – Board Oversight (2012M-193)
… remit all fees and collections to the Supervisor by the 15th of the following month that collections were received. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193National Directory of New Hires Data Security
… (TANF) and the Supplemental Nutrition Assistance Program (SNAP). As part of managing these programs, OTDA obtains … insurance. OTDA uses Directory data to verify TANF and SNAP eligibility information. The identification and …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityTown of Alden – Town Supervisor (2024M-105)
… to help ensure funds are safeguarded and accounted for. Because the Board did not receive adequate financial … The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … million or 134 percent of the 2023 budget appropriations for those funds. In addition, the Town contracted with an …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. … of approximately 15,000. Budgeted appropriations for 2017 totaled approximately $7.6 million. Key Findings The … financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and water …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Marbletown – Financial and Capital Planning (2017M-234)
… and equipment, infrastructure or the aging highway garage. The Board has not adopted an adequate fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … systems for the Town's funds that were not set up to properly account for transactions by individual funds. The … Recommendations Discontinue using two accounting programs to process the Town's financial transactions by combining the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. … of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were … additional oversight such as ensuring cancelled checks are for authorized purposes. Define the rate or percentage of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and … accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Town of Duanesburg – Financial Records and Reports (2020M-116)
… records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports … up-to-date or timely. The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ cash balances were …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Opinion 2002-4
… (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to dredge a privately-owned channel) MUNICIPAL FUNDS -- Appropriations and Expenditures … of current funds to pay for dredging privately-owned channel) -- Highway Funds (dredging services performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4City of Lockport – Independent Audit Services (2014M-238)
… the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. Background … to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… complete report – pdf] Audit Objective Determine whether the Village 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 …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Painted Post – Board Oversight (2017M-92)
… the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Town of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Genesee Falls – Fiscal Stress (2013M-146)
… was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Eastchester – Parking Ticket Collections (2012M-246)
… purpose of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May … had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more than five years and 9,526 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246