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Town of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2015 through September 19, 2016. Background The Town of Barker is located in Broome County and has a population of … Town of Barker Justice Court Operations 2016M422 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Bainbridge – Financial Management (2016M-332)
… Bainbridge is located in Chenango County. The Town, which has approximately 3,300 residents, is governed by an elected … by appropriating fund balance totaling $567,500. The Board has not established goals for the level of unrestricted fund … amounts of fund balance. Key Recommendations Develop and adopt structurally balanced budgets with tax levies that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Village is governed by an elected Board of Trustees and a Mayor. Budgeted appropriations for 2017 totaled $561,329. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Enfield – Purchasing (2016M-377)
… The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is … The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately $628,600 and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings … The District lacks appropriate policies and procedures for the extra-classroom activity fund. A faculty auditor had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in Oneida County and the Town of Columbus in Chenango County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Liberty – Justice Court Operations (2016M-336)
… the Court’s financial operations for the period January 1, 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 … Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Hartford – Online Banking and Information Security (2016M-385)
… agreement with the Clerk's private accounting firm or any third party used for IT services to outline the Town's needs and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Schaghticoke – Water Operations (2016M-390)
… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … operates seven water districts. Budgeted appropriations for 2016 totaled approximately $4.3 million. Key Findings … billing adjustment procedures that require Board approval for all adjustments, including written documentation of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 … not adequately monitor adopted budgets and allowed them to be over-expended each year. Our review of work schedules, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Newfane – Supervisor's Financial Records (2017M-7)
… records and reports for the period January 1, 2015 through November 17, 2016. Background The Town of Newfane is located … sufficient oversight. The Supervisor did not provide monthly financial reports to the other Board members. A … Properly monitor the secretary's and the CPA's work to ensure that accounting records are timely, complete …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Village of Shortsville – Board Oversight (2015M-5)
… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … million. Key Findings The Board did not conduct or provide for an annual audit of the Clerk-Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Westbury Water District – Purchasing (2015M-261)
… awarding professional service contracts. The Board did not pass resolutions or enter into written agreements with three …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … services and funds projects related to the conservation of soil and water resources, the improvement of water …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Westfield – Water and Sewer Operations (2014M-209)
… all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water and sewer bills. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… to the contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification language … page is attached . The Comptroller approval may be in the format of a wet signature, a signature stamp, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageVillage of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of … for reconciling the water produced with the water billed to customers. Village officials believe that unmetered water … for various Village functions are the major contributors to unaccounted-for water, which was 34 percent of the water …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31