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Town of Seneca Falls – Justice Court (2013M-89)

… $324,790 in fines and surcharges. Key Findings The Justice was absent for the majority of our audit period; … accountability over the Court’s records. Specifically, the Justice and assigned Justices did not review bank statements … bank accounts to track incoming Court moneys, and the Justice and assigned Justices did not personally submit their …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89

City of North Tonawanda – Financial Operations (2012M-203)

… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing … City of North Tonawanda Financial Operations 2012M203 …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

Contract Participation of Minority- and Women-Owned Business Enterprises

… to reach these goals, and is accurately reporting these results to the Department of Economic Development. The audit … eight of its 15 directors appointed by the Governor. The primary mission of Westchester Medical Center is to serve as … Without a clear process to develop the annual goal, WCHCC’s ability to ensure it develops achievable and appropriate …

https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprises

Town of Seneca Falls - Information Technology (2018M-218)

… policies and procedures to adequately address acceptable computer use, user access rights, disaster recovery, password … and backups. Provide users with security awareness training to help ensure their understanding in security … policies and procedures to adequately address acceptable computer use, user access rights, disaster recovery, password …

https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218

Town of Maine – Justice Court Operations (2016M-358)

… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358

Town of Jefferson – Selected Financial Operations (2014M-332)

… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

Patient Safety Center Activities and Handling of Revenues

… Objectives To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and … The Patient Health Information and Quality Improvement Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s …

https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenues

City of Binghamton - Water System Cybersecurity (2018M-152)

… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

Town of Hancock – Transfer Station Operations (2016M-255)

… if transfer station operations were self-sufficient for the period January 1, 2015 through December 31, 2015. … five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In … Town collected revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Village of Fayetteville – Information Technology Policies (2017M-47)

… Purpose of Audit The purpose of our audit was to determine if the Board established … 1, 2015 through December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga … Village of Fayetteville Information Technology Policies 2017M47 …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Town of Seneca Falls – Cash Collections (2023M-57)

… record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

Town 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 … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

Town of Adams – Justice Court Operations (2020M-163)

… Court (Court) funds were properly recorded, deposited and reported. Key Findings Overall, Court funds were properly recorded, deposited and reported during our audit period. However: None of the … of $1,104. The Board’s annual audit of the Justices’ books and records is inadequate because it primarily relies on the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Village of Sylvan Beach – Board Oversight (2013M-34)

… Purpose of Audit The purpose of our audit was to review the Village’s processes for … June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida … Village of Sylvan Beach Board Oversight 2013M34 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34

Village of Palmyra - Justice Court Operations (2019M-202)

… by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to … outstanding held bail and restitution totaling $1,864. The Board’s audit of the Court records and reports was …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

Town of Grand Island - Information Technology (2019M-34)

… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

City 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-90

Town of German Flatts – Fiscal Stress (2015M-217)

… 1, 2014 through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217

Town of Dayton - Fund Balance Management (2019M-221)

… Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide (TW) general fund and TW highway … multiyear financial and capital plans and written fund balance and reserve fund policies to help guide the budget …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

Examples from GASB Statement 34 - Statement of Activities

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting …     Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service …      29,259,208                           Change in net assets (3,114,286) 3,219,885 105,599 3,202,656   Net …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activities