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Town of Busti – Taxpayer Equity (2015M-349)
… Purpose of Audit The purpose of our audit was to determine whether Town officials were properly budgeting and allocating highway … The purpose of our audit was to determine whether Town officials were properly budgeting and allocating highway …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349West Seneca Fire District #6 – Financial Management (2013M-14)
… internal controls over District financial operations for the period January 1, 2009, through November 28, 2012. … Board of Fire Commissioners. The District’s budget for the 2012 fiscal year was $617,920, which was financed … cards and seek reimbursement from responsible officials for any personal, unauthorized or inappropriate activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… a district corporation of the State, distinct and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Orange County Community College – Information Technology and Financial Activities (2017M-111)
… over information technology (IT) and financial activities for the period September 1, 2015 through December 1, 2016. … is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were approximately $85 million. … in accordance with GML. Establish written procedures for the claims process that communicates the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialTown of Schroeppel – Cash Disbursements (2014M-296)
… was to examine the Town’s controls over cash disbursements for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $3 million. Key Findings Cash … and Comptroller to reflect the intended internal controls for these positions as provided by statute. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight … The purpose of our audit was to assess the Towns internal controls and Board oversight for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Wilson –Purchasing (2014M-077)
… or written quotes for purchases, or verify that that the prices charged to the Town were appropriate government contract prices, before claims were approved for payment. Of 25 claims …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Jefferson – Selected Financial Operations (2014M-332)
… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Rush – Board Oversight (2014M-193)
… 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Sodus Center Fire District – Board Oversight (2017M-108)
… 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of … independent oversight. The Treasurer made $15,943 in questionable payments to himself and his business and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … for all funds totaled $755,985. Key Findings Due to the poor condition of the Town’s financial records and reports, the Board was unable to determine the Town’s true financial condition or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Clifton – Financial Management (2014M-217)
… through April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … approximately $1.4 million. Key Findings The Town had a cash deficiency of approximately $325,000 at the end of … oversight of financial activities for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Murray – Capital Projects (2014M-086)
… the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by the … amount and identify the funding sources for each capital project. Oversee and monitor the work of the accounting firm …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Milford – Justice Court Operations (2014M-279)
… 1, 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The … The purpose of our audit was to review the Highway Departments purchasing practices for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… the majority of the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel … 1, 2013 through April 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a … The purpose of our audit was to examine controls over payroll and fuel …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Unified Court System Bulletin No. UCS-23
… Purpose To explain the use of deduction code 303, Long Term Care Insurance, for employees represented by the New York State Court Clerk … Select the appropriate record number. Highlight Deduction Code field. Press the F7 (insert row key) and enter code 303. … To explain the use of deduction code 303 Long Term Care Insurance for employees represented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-court