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Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… in Sullivan County. The Company officers consist of a President, Vice-President, Secretary, and Treasurer. The President is the chief executive officer of the Company, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… examine the former Clerk’s records and financial practices for the period January 1, 2012 through December 31, 2013. … by a five-member Town Board. Budgeted appropriations for the 2014 fiscal year totaled approximately $3.7 million. … into a Town bank account and could not be accounted for. The former Clerk did not properly record all cash …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… Secretary, Recording Secretary, Treasurer and Steward. Check registers are not maintained to document bank deposits, … in the minutes or elsewhere for $7,500 of non-check bank withdrawals that occurred during our audit period. … Board for review. Ensure that cash reports and supporting duplicate receipts be maintained for fundraising activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… Recommendations Conduct a thorough and deliberate audit of all claims prior to approving them for payment to ensure that all claims have sufficient supporting documentation. Ensure …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… January 1, 2012, through March 31, 2013. Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Middlefield – Budgeting (2015M-109)
… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers … regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Mamakating – Records and Reports (2015M-164)
… the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. … Town Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012 through December 31, 2014. Background The Town of Springport is located in Cayuga County and has a … The purpose of our audit was to review the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Wright – Financial Operations (2014M-277)
… review the Town’s budget planning and financial management for the period January 1, 2013 through June 30, 2014. … by an elected five-member Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. … were at the best price and that all disbursements were for proper Town purposes. The Board did not perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Ulster County – Court and Trust Funds (2014M-352)
… Purpose of Review The purpose of our review was to examine controls over the … The purpose of our review was to examine controls over the Countys court and trust funds …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Town of York – Budgeting and Financial Oversight (2014M-181)
The purpose of our audit was to examine the Towns budgeting practices and financial oversight for the period January 1 2012 through December 12 2013
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Leicester – Budgeting and Financial Oversight (2015M-158)
The purpose of our audit was to examine the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Westfield, Town of – Financial Management (2013M-389)
… allocated State retirement contributions and medical insurance costs to the highway town-outside-village … budgets that allocate State retirement contributions and medical insurance costs between the highway town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Kiantone – Town Clerk (2014M-273)
… August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a population of approximately 1,350. The Town is governed by … The Clerk did not record or deposit collections in a timely manner. The Clerk did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Thurston – Financial Management (2013M-280)
The purpose of our audit was to review the Towns financial management budgeting practices and resultant financial condition for the period January 1 2011 thr
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… the Town’s claims processing and purchasing practices for the period January 1, 2013 through April 21, 2014. … Supervisor and four Board members. Budgeted appropriations for the 2014 fiscal year total approximately $18.4 million. … certifying that they had audited and approved the claims for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
The purpose of our audit was to review the Towns financial management and budgeting practices for the period January 1 2013 through November 13 2014
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The … financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in Washington County and has a … The purpose of our audit was to review internal controls over the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305