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Town of Adams – Justice Court Operations (2020M-163)
… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … corrective action. … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through … and the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Grand Island - Information Technology (2019M-34)
… were properly safeguarded. Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory of IT hardware and do not … whenever the IT policies are updated. Town officials did not agree with certain aspects of our findings and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s … 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Village of Palmyra - Justice Court Operations (2019M-202)
… [read complete report - pdf] Audit Objective Determine whether the Justice … by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to … Village or Justice Court Fund as appropriate. Ensure the annual audit of the Court records is sufficiently detailed …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Dayton - Fund Balance Management (2019M-221)
… did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding interfund cash advances from … been repaid as required. Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221City of North Tonawanda - Financial Condition (2020M-90)
… practices and poor financial management have left the City in a vulnerable financial position. Key Recommendations Take … Closely monitor finances to prevent further decline in financial condition. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s … 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217DiNapoli Releases August State Cash Report
… $133 million above updated projections, primarily due to double digit growth in business tax collections, according … in September, which will provide a better indication of how current economic conditions are influencing tax … than the latest projection. For a detailed breakdown, go to http://www.osc.state.ny.us/finance/cbr.htm DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-releases-august-state-cash-reportExamples from GASB Statement 34 - Statement of Activities
… ----- ----- (21,893,273) ----- (21,893,273) ----- Interest on long-term debt 6,068,121 ----- ----- ----- (6,068,121) … 884,907 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesTown of Red Hook - Financial Condition (2018M-171)
… balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not define the time … plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance … party to collect Village money. The rates for service types indicated by the patient care records and the billing … enforce collecting unpaid ambulance bills. Ensure that all fees are payable directly to the Clerk-Treasurer. Review the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Marathon – Claims Audit Process (2022M-124)
… auditing claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims … procurement policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Smyrna – Claims Audit Process (2022M-161)
… – pdf] Audit Objective To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior … purchases totaling $58,502 were approved without evidence of compliance with the Town’s procurement policy. Diesel fuel … purchases totaling $46,655 were approved without evidence of compliance with competitive bidding requirements. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Town of Lake Pleasant – Credit Cards (2016M-432)
… 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … necessary and supported by itemized receipts. … Town of Lake Pleasant Credit Cards 2016M432 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Stephentown – Records and Reports (2012M-209)
… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to … not have complete, accurate, and up-to-date accounting records, nor have monthly bank reconciliations been performed …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls … governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax … tax limit (CTL) forms and adopted budgets were not filed in a timely manner. AUDs were typically filed over 200 days …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Shawangunk - Sewer District Charges (2018M-122)
… the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer … District users, including outside users, paid $2.1 million more than the total expenditures. Charges to DOCCS … our comments on the issues raised in the Town’s response letter. … Determine whether the Town properly charged the New …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69