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Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported. Audit Results District officials ensured the purchases and disbursements we examined were proper and supported. We … Board of Fire Commissioners Board ensured purchases and disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Town of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Ensure the required elected officials are paid in accordance with the advertised salary in the public …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159City of Hudson - Payroll and Accrued Leave (2020-14)
… whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were properly maintained and recorded. Key Findings City officials did not segregate … Determine whether City officials ensured employees salaries and the amounts withheld for benefits were accurate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Project Tracking Systems and Economic Assistance Program Evaluations
… voted to replace its project tracking system with Microsoft Dynamics (Dynamics) to reduce duplicative data …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsTown 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 … The Board did not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the … year, even though our Office sent out several notices to remind the Supervisor of the filing deadlines and offers …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Delaware County – Court and Trust Funds (2022-C&T-2)
The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through March 24 2022
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… State Comptroller as prescribed by statute. We identified 90 actions totaling $4,405 that improperly remained in the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Lewis County – Court and Trust Funds (2024-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Rockland County – Court and Trust Funds (2019M-45)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … Commissioner of Finance, County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Putnam County – Court and Trust Funds (2024-C&T-2)
… may be provided to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … these funds. Key Finding The records maintained by the Commissioner, County Clerk and Surrogate’s Court were …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Orleans County – Court and Trust Funds (2014M-043)
… The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that … activity is properly recorded and reported and that Court moneys are safeguarded for the period January 1, 2011 … may be provided to the court and then delivered to the County Treasurer for safekeeping. To carry out this …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Columbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Genesee County – Court and Trust Funds (2014M-322)
… foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Ulster County – Court and Trust Funds (2014M-352)
… of our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Dutchess County – Court and Trust Funds (2014M-293)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … Key Finding We identified funds that improperly remained in the Treasurer’s custody that should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Livingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1