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Village of Cohocton – Cash Receipts (2015M-63)
… Treasurer’s financial records, or engage the services of a certified public accountant or public accountant to conduct the audit. Issue …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Dayton – Financial Condition (2013M-90)
… to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of … for the Town’s four major funds for the 2012 fiscal year totaled approximately $615,000. Key Finding The Board … action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and …
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)
UCrest Fire District 4 Travel Expenditures 2017M35
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)
… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is governed by an elected Board of Trustees comprised of four …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …
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)
… 2014 through June 25, 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately 5,800. The Town is governed by an elected five-member Town Board. The Town’s …
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)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. … The purpose of our audit was to examine internal controls over the Courts …
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)
… in a timely manner and properly supported for the period July 1, 2011, to March 31, 2013. Background The Library is … in a timely manner and properly supported for the period July 1 2011 to March 31 2013 …
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)
… 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain within its boundaries. The Town, which is governed by an elected five-member Town Board, has a … with statute and seek legal counsel to determine what remedies are available to address the $398,000 in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Middlefield – Budgeting (2015M-109)
… in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town … consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve …
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)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …
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)
… through March 31, 2015. Background The Town of Westport is located Essex County and has a population of approximately 1,310. The Town is governed by an elected five-member Town Board. Budgeted …
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)
… through January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is governed by an elected five-member Town Board. Budgeted …
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)
… through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected five-member Town Board comprising …
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-20Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … The purpose of our audit was to determine if the accounting for capital …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental