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Town of Livonia – Justice Court (2015M-76)
… The Board did not conduct an annual audit of the Justices’ books as required by statute. Key Recommendations Require the … payment in a timely manner. Annually audit the Justices’ books and records or engage the services of an independent …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Lewisboro – Financial Condition (2014M-309)
… The Town, which is governed by a Town Board, operates one water district and two sewer districts. Budgeted appropriations for 2014 totaled … $10.4 million. Key Findings The Town’s general, sewer and water funds each had a deficit at some point during the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Jasper – Financial Management (2015M-150)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through April 20, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $867,000. Key Findings Town … financial activity throughout the year. Develop a plan for the sewer fund to repay the temporary advances. Develop …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. … Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s 2013 budget appropriations totaled approximately $1 million for the general ($230,000) and highway ($730,000) funds, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2009 through February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Russia – Financial Management (2014M-212)
… our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December 31, 2013. … by an elected five-member Town Board which is responsible for the general management and control of the Town’s financial and operational affairs. Expenditures for the general and highway funds in 2013 totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Potsdam – Justice Court (2014M-014)
… of Audit The purpose of our audit was to examine the Court’s records and reports for the period January 1, 2009 … Take action to recover any moneys due to the Town and/or New York State. The Court should use pre-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Cornwall – Financial Condition (2014M-123)
… 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … The Town’s budget format lacked necessary information to allow the Board to make informed decisions when estimating revenues and … The purpose of our audit was to review the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Carmel – Selected Financial Activities (2015M-201)
… $43 million. Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel … confirming purchase orders after obtaining goods and services. The Recreation Director did not ensure that records … Ensure that employees document gasoline and diesel fuel usage and perform monthly reconciliations of fuel …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Pierrepont – Fiscal Stress (2014M-314)
… of our audit was to review the Town’s financial condition for the period January 1, 2013 through July 31, 2014. … population of approximately 2,600. Budgeted appropriations for 2014 are approximately $572,000 for the general fund and $1.17 million for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … 1, 2012 through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an … The purpose of our audit was to assess the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Afton – Budgeting Practices (2013M-304)
… The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Ellicott – Justice Court (2015M-111)
… full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did not consistently … log with the Court’s caseload activity to ensure that tickets are properly reported and paid to the JCF in a timely … and ensure that the Court clerks update the DMV records of tickets that have been paid. Perform, or hire an independent …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Ellery – Justice Court (2014M-269)
… receipts or appeared on the daily cashbook reports and monthly Justice Court Fund reports. The Justices did not perform monthly accountability analyses and did not maintain a list of bail pending and other types of unremitted payments …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Caledonia – Financial Management (2013M-363)
… payroll records and leave time. Employees did not keep daily time records of regular and overtime hours worked or … policies and procedures requiring employees to prepare daily time records for all regular and overtime hours worked …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Allegany – Financial Management (2015M-103)
… Findings The Board did not review the budget-to- actual status reports the Comptroller provided. The Board has not … its official meetings, routinely review budget-to-actual status reports to ensure the timely monitoring of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103