Search
Town of Marathon – Claims Audit Process (2022M-124)
… $116,411 were not audited by the Board as required. 50 claims totaling $120,992 did not have appropriate support …
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)
… were approved without evidence of compliance with the Town’s procurement policy. Diesel fuel purchases totaling $46,655 … $4,246 in fuel costs (9 percent) if they had used the New York State Office of General Services (OGS) contract pricing …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Town of Watertown Fire District – Procurement (2022M-155)
… not competitively procured as required by the District’s procurement policy. As a result, the Board and District officials do not … a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Examples from GASB Statement 34 - Statement of Activities
… CT 06856 are reprinted by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 704,793 ----- ----- (594,852) ----- (594,852) ----- Health and sanitation 6,738,672 5,612,267 575,000 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… of the Putnam County Department of Consumer Affairs, for stealing money from Putnam County. Ms. Noel was arrested … New York State Police and Attorney General Schneiderman for following up on our findings.” “Public service should … also pay back a portion of her salary. This case is the latest investigation conducted as part of Operation …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamXII.8.B Matching – XII. Expenditures
… are appropriate for payment. In addition, the Office of the State Comptroller approved the use of payment tolerances in the SFS for select items to allow … please see Chapter XI-A, Section 8 – Payment Tolerances of this Guide. Process and Transaction Preparation: Online …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingTown of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted … 2014. The Board has not adopted a multiyear financial plan to address the use of fund balance to finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Village of Dering Harbor – Board Oversight (2020M-29)
… financial operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, 2013 through … Ensure that the Town’s accounting records and reports are up-to-date, complete and accurate. Submit annual …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and … response letter. … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … and auditing claims – was weak and highly susceptible to errors and irregularities occurring without detection. Key … collection are enforced. Establish policies and procedures to ensure that all moneys paid to the Town are recorded and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Cambria – Capital Projects Financing (2017M-161)
… The Town of Cambria is located in Niagara County and has a population of approximately 5,800. The Town, which is … costs of $15,077 on this unneeded debt. The Town did not need to issue a $200,000 BAN to finance project costs for a … it to pay off the BAN. … Town of Cambria Capital Projects Financing 2017M161 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Village of Mount Morris – Treasurer’s Office (2013M-65)
… 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … taxes for fire protection. Key Findings The Supervisor does not maintain timely or accurate accounting records for … The Board does not receive all the financial information it needs to monitor the Town’s financial operations. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Carmel – Selected Financial Activities (2015M-201)
… Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is … fuel consumption or perform monthly fuel reconciliations and officials were unaware that gasoline worth $51,900 was … issuing confirming purchase orders after obtaining goods and services. The Recreation Director did not ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Village of Tannersville – Water Department Operations (2016M-417)
… Audit The purpose of our audit was to review the Village’s water department operations for the period June 1, 2015 through … for water reconciliations and periodic reporting requirements. Seek grants and resources to provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the … 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113