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Town of Saugerties – Justice Court Operations (2015M-47)
… elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected approximately … Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash receipts were … are performed and that available cash reconciles with liabilities. Perform an analysis of all bail liabilities …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Phelps – Financial Management (2015M-70)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management practices for the period … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… the period July 1, 2011, to March 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides services to several … the hamlets of Mastic, Moriches, and Shirley. The Library is governed by a five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Town of Minden – Budgeting (2014M-366)
… of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. … population of approximately 4,300. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … of our audit was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town 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 Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. Background The Town … Supervisors financial records and reports for the period January 1 2009 through February 3 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… to assess the Authority’s internal controls over tenant rents and claims processing for the period October 1, 2013 … policies and procedures for the collection of tenant rents. Segregate rent collection duties among employees or …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer charges for … The purpose of our audit was to review the Towns internal …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Tuxedo – Financial Operations (2014M-284)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $9.5 million for all funds, including special districts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine whether the … purposes. Define the rate or percentage of health insurance premiums that retirees must pay for their …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. The Town purchased an engine for a highway department vehicle from the Highway …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the … of the Library’s internal controls over claims processing for the period July 1, 2013 through June 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal … controls over the District’s cash disbursement process for the period July 1, 2012 through June 30, 2014. Background … for. Key Recommendations Ensure that all disbursements are audited and approved by the Board before disbursement. …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Starpoint Central School District – Financial Condition (2015M-266)
… schools with approximately 2,700 students, is governed by an elected nine-member Board of Education. General fund … overfunded the employee benefit accrued liability reserve by $820,000. The District has not used its debt reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSomers Central School District – Fixed Assets (2016M-74)
… or tagging thresholds, controls over assets or how to maintain records for assets. Not all assets listed as … or tagging thresholds, controls over assets and how to maintain records for assets. Authorize all asset …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Sharon Springs Central School District – Financial Condition (2016M-39)
… Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… 1, 2012 through February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected … Raquette Lake Union Free School District Monitoring Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionNorth Salem Central School District – Time and Attendance (2016M-209)
North Salem Central School District Time and Attendance 2016M209
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209