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Town of Schroeppel – Cash Disbursements (2014M-296)
… reviewed or certified by any Town official. The Board did not audit, or contract with an independent public …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Rush – Board Oversight (2014M-193)
… 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The Town is governed … and four council members. Budgeted appropriations for 2014 total approximately $2.6 million. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Bainbridge – Financial Management (2016M-332)
… $567,500. The Board has not established goals for the level of unrestricted fund balance to be maintained, which … expenditures. Establish fund balance goals, including the level of unrestricted fund balance that should be maintained. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Dickinson – Fiscal Oversight (2014M-337)
… reports. The Supervisor paid claims before receiving an abstract from the Town Clerk. The Board did not audit, or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Berkshire – Board Oversight (2023M-122)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll … and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s … to initiate corrective action. … Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Opinion 2009-2
… at 43; Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth … from other sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the … of Real Property Services) (Office for Local Government Mem, Bill Jacket, L 1974, ch 521, at 10). This definition is …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Town of Bradford – Financial Management (2015M-239)
… in Steuben County and has a population of approximately 850. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239City of Hornell – Information Technology (2017M-293)
… and procedures to address acceptable use, sanitization and disposal and breach notification. City officials did not … and procedures to address acceptable use, sanitization and disposal and breach notification. The Council should provide …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of New Hartford – Procurement (2017M-149)
… comply with procurement policy requirements for obtaining quotes and documenting emergency and sole source …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Village of Margaretville - Fiscal Management (2018M-78)
… resulting in general fund surpluses. As a result, the Town did not need all of the appropriated fund balance to finance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a … Enforce the acceptable use policy. Adopt a comprehensive online banking policy and ensure that someone who does not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Village of Cohocton – Cash Receipts (2015M-63)
… appropriations were $594,527. Key Findings The Board did not review or certify the relevy list. The Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all transactions where …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Hempstead – Compensatory Time (2021M-64)
… report - pdf ] Audit Objective Determine whether Town of Hempstead (Town) officials accurately accrued and … supported and approved by direct supervisors. Ensure separation payments that included a payment for unused comp … our comments on the issues raised in the Town’s response letter. … Determine whether Town of Hempstead Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Phelps – Financial Management (2015M-70)
… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Tuxedo – Financial Operations (2014M-284)
The purpose of our audit was to review the Towns financial operations for the period January 1 2013 through January 29 2014
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Horseheads – Financial Management (2015M-211)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through July 30, 2015. … five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Bennington - Financial Management (2019M-249)
… and did not properly monitor spending during the year. The highway fund had deficit fund balances during our …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is governed … recordkeeping. Adopt written IT policies and procedures to address acceptable computer use, internal user access, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31