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Town of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2014 through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population … Town of Sheldon Financial Management 2017M261 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls … 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a … Village of Voorheesville Claims Processing 2014M135 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Town of Almond - Tax Collection (2019M-188)
… of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Kirkwood - Board Oversight (2018M-71)
… the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed an annual audit of the Supervisor’s records. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Town of Lincoln - Town Clerk (2023M-31)
… records, as required. In July 2023, the former Clerk was arrested on charges of petit larceny for stealing nearly …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31City of Norwich - Capital Planning (2019M-88)
… complete report - pdf] Audit Objective Determine whether City officials are properly planning for capital needs. Key … and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Horicon – Leave Accruals (2016M-421)
… a population of approximately 1,390. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Village of Attica – Justice Court (2014M-30)
… was to review the processes and procedures for the Justice Court’s financial operations for the period of January 1, … residents. The Village’s elected Justice presides over Court operations. Key Findings Not all Court fines, fees and surcharges were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Waverly – Financial Condition (2014M-137)
… the Village’s budgeting practices and financial condition for the period June 1, 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected seven-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Town of Farmersville - Town Clerk (2019M-49)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 … deposited intact but were not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Hunter - Information Technology (2018M-262)
… Key Recommendations Adopt a disaster recovery plan, backup procedures and a breach notification policy. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Rensselaerville – Financial Operations (2012M-168)
… of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2011, … for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and … reflect the Town’s financial activity. File the Town’s AUD with OSC and the Clerk within 60 days after the close of the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Palmyra - Financial Management (2019M-94)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and effectively managed … on accurate financial records and reports. Key Findings The water and sewer funds maintained excessive unrestricted … financial or capital plans or a fund balance policy. The Board did not audit the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94City of Mechanicville – Audit Follow-Up (2012M-162-F)
… in implementing our recommendations in the audit report released in February 2013. Background The City of … Of the 10 audit recommendations, five recommendations were fully implemented, two recommendations were partially …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fVillage of Corfu - Sewer Operations (2018M-133)
… and financial plans. Annually audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Date last inspected Name and address of vendor Condition Short description of asset Purchase Order/Contract Number …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Preble – Non-Payroll Disbursements (2023M-17)
… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Deposit – Claims Auditing (2023M-173)
… for fraud, waste or abuse. Key Recommendation Ensure the deputy clerk complies with the Village’s credit card policy …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Town of Brunswick – Justice Court (2017M-285)
… of Audit The purpose of our audit was to determine whether Court transactions were accounted for accurately and in a … Town Board. Collections reported to the Justice Court Fund during our audit period totaled $531,824. Key … were not deposited within 72 hours as required. Court personnel were unaware of the bail account balance. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
Village of Milford Board Oversight 2018M25
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25