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Village of Perry – Water Accountability (2014M-31)

… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …

https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31

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

Village of Bellport – Claims Processing (2014M-126)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … 1, 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk … Village of Bellport Claims Processing 2014M126 …

https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126

Town of Ira – Financial Management (2014M-280)

… the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled approximately $1.1 million. Key Findings The … budgets with realistic estimates of anticipated revenues for the Town’s operating funds and use the unexpended fund …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280

Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)

… 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …

https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95

Town of Great Valley – Town Clerk (2014M-29)

… practices for the period of January 1 through December 16, 2013. Background The Town of Great Valley is located in … practices for the period of January 1 through December 16 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29

Town of Murray – Capital Projects (2014M-086)

… 1, 2008 through February 25, 2014. Background The Town of Murray is located in Orleans County, had a population of …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086

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

… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded …

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

Town of Tyre - Long-Term Planning (2019M-61)

… or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … the plan. Annually provide the Board with the required highway inventory list and agreement for the expenditure of …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61

Poughkeepsie City School District - Budgeting (2018M-226)

… transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

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

… the Justice provided adequate oversight of the Justice Court Court …

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

Cincinnatus Fire District – Financial Controls (2014M-49)

… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ … and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed … establish compensating controls. Require employees to complete detailed time records and require all supervisors …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281