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Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Key Recommendations Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure overtime hours are …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… November 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Huron – Financial Management (2014M-367)
… through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… through October 31, 2014. Background The Town of Essex is located in Essex County and has a population of approximately 670. The Town, which is governed by an elected five-member Town Board, has one …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… 2012 through June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town is governed by a Town Board comprising the elected Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of Mayfield - Town Clerk (2016M-29)
… through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Coeymans – Financial Condition (2015M-184)
… 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Clifton – Financial Management (2014M-217)
… through April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. The Town is governed by an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… November 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Exeter – Records and Reports (2015M-23)
The purpose of our audit was to evaluate the Towns financial operations for the period January 1 2013 through September 4 2014
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Clarendon – Justice Court Operations (2013M-362)
… to November 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Chestertown Fire District – Claims Processing (2016M-387)
… July 31, 2016. Background The Chestertown Fire District is a district corporation of the State, distinct and separate … from the Town of Chester in Warren County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town Board, is located in Dutchess County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41East Islip Union Free School District - Financial Condition Management (2020M-24)
… However, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… five-member Town Board. The Town took ownership of a private sewer system and a private water system, both … to deposits, all expenditures could not be explained and bank reconciliations were not performed in a timely manner. … in place. Key Recommendations Ensure that all interfund loans are repaid in a timely manner. Require the Town …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Chenango Valley Central School District -- Budget Review (B19-4-2)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Orange Lake Fire District – Budgeting Practices (2015M-146)
… April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves approximately 10,650 residents, is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located … the Town of Hamlin, Monroe County. The Department, which is governed by an eight-member Board of Directors, provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… 31, 2014. Background The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of … to provide fire protection services. The Department is governed by an elected five-member Board. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over