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Town of Greene – Budget Practices (2016M-409)
… through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately 5,600. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… through October 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeVillage of Cohocton – Cash Receipts (2015M-63)
… were $594,527. Key Findings The Board did not review or certify the relevy list. The Board did not audit the … and the relevy list was completed. Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Dayton – Financial Condition (2013M-90)
Town of Dayton Financial Condition 2013M90
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible lodging …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Whitney Point – Cash Disbursements (2013M-69)
… budget for the 2012-13 fiscal year was $1.22 million. Key Findings The Mayor and the Board did not conduct a … of the Clerk-Treasurer’s records for the 2011 fiscal year. Key Recommendations Perform an audit of all claims presented …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Bainbridge – Financial Operations (2014M-227)
… the 2014-15 fiscal year total approximately $1.1 million. Key Findings The Board did not ensure that the … sewer capital assessment charges than was legally allowed. Key Recommendations Provide more routine oversight of the …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Sidney – Supervisor’s Disbursements (2015M-214)
… budgeted appropriations total approximately $2.2 million. Key Findings The Supervisor does not review bank statements … did not perform annual audits of the Supervisor’s records. Key Recommendations Continue to review bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Saugerties – Justice Court Operations (2015M-47)
… internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. … internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014 …
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)
… 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately 7,000. The Town is governed by an elected five-member Town Board. Budgeted …
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)
… Purpose of Audit The purpose of our audit was to determine if claims were audited in a … 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in … The purpose of our audit was to determine if claims were audited in a …
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)
… for 2014 totaled approximately $1.8 million. Key Findings The Town improperly allocated portions of its … revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales tax revenues in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Middlefield – Budgeting (2015M-109)
… January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. The Town’s …
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)
… through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is governed by an elected five-member Town Board. Budgeted …
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)
… 2014-15 fiscal year totaled approximately $2.5 million. Key Findings The Board did not adopt adequate policies for … claims, which were not audited prior to payment. Key Recommendations Adopt written policies and procedures for …
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)
… appropriations for 2015 total approximately $1.9 million. Key Findings The Town lacked comprehensive policies and … collecting and accounting for water and sewer charges. Key Recommendations Establish written policies and procedures …
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)
… $9.5 million for all funds, including special districts. Key Findings The Supervisor did not maintain complete and … all aspects of the disbursement process without oversight. Key Recommendations Ensure that accounting records are …
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)
… 2012 adopted budget totaled approximately $2.3 million. Key Findings The Supervisor allows the bookkeeper to perform … whether the amounts paid by the retirees were correct. Key Recommendations Segregate the incompatible financial …
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)
… appropriations for 2014 totaled approximately $312,000. Key Findings The Supervisor did not maintain accounting … Superintendent, which created a conflict of interest. Key Recommendations Maintain accurate, complete and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323