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Town of Dickinson – Fiscal Oversight (2014M-337)

… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015. … services to its residents. Budgeted appropriations for the 2015-16 fiscal year totaled $287,500. Key Findings … manner. The Board did not annually perform or provide for an annual audit of the Treasurer’s records and financial …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Town of Colonie –Justice Court Operations (2014M-114)

… internal controls over the Court’s financial activity for the period January 1, 2012 through January 31, 2014. … Key Recommendations There were no recommendations for this audit. … internal controls over the Courts financial activity for the period January 1 2012 through January 31 2014 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114

Town of Niskayuna – Water Operations (2013M-328)

… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did not record …

https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328

Town of Hebron – Fiscal Oversight (2015M-59)

… the Town’s internal controls over financial operations for the period January 1, 2014 through January 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … financial reports, including reconciled cash balances for each fund, budget status reports and bank reconciliations …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

Town of Goshen – Police Payroll (2014M-244)

… our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members did not always sign the daily … our audit was to review internal controls over the Towns police payroll processing for the period January 1 2012 …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244

Town of Knox – Internal Controls Over Payroll (2014M-35)

… was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. … of approximately 2,690 residents. Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls … Key Recommendations Adopt written policies and procedures for recording of time worked and leave time used by …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)

… financial condition for the period January 1, 2010 through September 30, 2013. Background The Town of Hopewell is … deficit unexpended fund balances of approximately $61,000 in 2011 and $10,000 in 2012. Because the Board considered that the tax …

https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231

Town of Harmony – Justice Court (2014M-004)

… internal controls over the Court’s financial operations for the period January 1, 2012 through December 24, 2013. … that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions … The Justice could not provide us with any documentation for the other nine cases. Key Recommendations Submit monthly …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004

Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)

… weaknesses with the Court’s recordkeeping software, which raises significant concern regarding the integrity of the …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)

… Purpose of Audit The purpose of our audit was to review the Town’s … The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is governed by an … customer account adjustments. The Board did not perform an annual audit of the clerk’s records and reports. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51

Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)

… 1, 2012 through June 30, 2013. Background The Town of Charleston is located in Montgomery County and has a …

https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326

Town of Beekman – Misappropriation of Cash Receipts (2015M-41)

… population of approximately 15,000. In February 2015, the former Town Comptroller pleaded guilty to second-degree … did not adequately segregate duties, which allowed the former Town Comptroller to perform duties related to the …

https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41

Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … The purpose of our audit was to evaluate internal controls over the …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-board

Town of Berne – Procurement (2014M-147)

… internal controls over the Town’s purchasing practices for the period January 1, 2013 through February 28, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 for the general and highway funds total $2.2 million. Key … internal controls over the Towns purchasing practices for the period January 1 2013 through February 28 2014 …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147

Unified Court System Bulletin No. UCS-188

… Purpose To notify agencies of the new deduction code 407 Political Action Fund that has been established for certain employees of the Unified Court System. Affected … To notify agencies of the new deduction code 407 Political Action Fund that has been established for certain employees of the Unified …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-188-new-deduction-code-407-political-action-fund-pac

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