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Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, … did not take appropriate action to ensure that traffic ticket fines and fees were collected in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January … million. Key Findings The Clerk did not issue receipts when other adequate documentation did not exist. The Clerk … duplicate receipts for all Town transactions when no other form of adequate documentation is available. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of North Elba – Cash Collections (2020M-49)
… Manager should ensure collections are placed in a bank night drop box or in a secure location at the Town Hall after …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … $ 209,128,068 $ 19,228,627 … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesVillage of Port Chester - Dual Employment (2018M-91)
Determine whether certain fulltime Village employees who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … January 1, 2013 through June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Milford – Justice Court Operations (2014M-279)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the … April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately … as the Town's Tax Collector. Key Findings The Clerk did not retain source documents to support property tax payments …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Hague – Departmental Cash Receipts (2014M-320)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s … 1, 2013 through April 30, 2014. Background The Town of Hague is located in Warren County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. … Town of Big Flats Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2014 through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … maintained up-to-date, complete and accurate records. The last time the Supervisor filed the annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Westerlo – Selected Financial Activities (2013M-323)
… 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising … rate schedules. This resulted in an accumulated operating deficit. Furthermore, the water district fund owed the … loans. Furthermore, the Board has not established a repair reserve for the water district fund in anticipation of future …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication of the actual date of receipt. Remit real property taxes to …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli Releases Analysis of SFY 2024-25 State Budget
… outlook includes several risks, according to a report by State Comptroller Thomas P. DiNapoli. “This year’s state … and relies on backdoor borrowing and other practices that bypass statutory debt limits. These actions create risks and … the amount of income reported from these sources increased by 54.2% due to the record financial market levels in 2021. …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCity of Long Beach – Budget Review (B24-7-4)
… review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance … estimates for metered water sales of $5.575 million and sewer rent estimates of $5 million. These estimates …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Cato – Water Financial Operations (2023M-145)
… whether the Village of Cato (Village) Board (Board) and Village officials (officials) effectively managed the … operations of the water fund. Key Findings The Board and officials did not effectively manage the financial … establish adequate reserves or develop long-term financial and capital plans until the Cayuga County Health Department …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Forensic Audit of Dual Employment Approvals and Conflicts
… overpayment of $42,247 during the audit period. There were 16 Transit employees who, because of their dual employment, … time limits for consecutive hours worked within a 24-hour period. Accordingly, they were potentially putting …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflicts