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Town of Mount Pleasant – Financial Condition (2013M-303)
… 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 … The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general town wide fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… Purpose of Audit The purpose of our audit was to review various selected financial operations and the … purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. … The purpose of our audit was to review various selected financial operations and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andVillage of Suffern – Budget Review (B22-6-2)
… in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local … obligations are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Johnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … Key Findings For cash collections that are not recorded in the circulation system, the Library does not use a cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Brighton Memorial Library – Board Oversight (2015M-116)
… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … The purpose of our audit was to review the Towns financial operations for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Darien – State Contract Loader Purchases (2013M-88)
… not verify that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and … appropriate contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials … price lists from the vendor when purchasing equipment on State contract, and compare the vendor’s pricing with the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Clarence Public Library – Audit of Claims (2016M-355)
… The Library, which received its charter from the Board of Regents of the New York State Education System in 1969, is …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town … Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringFonda-Fultonville Central School District – Reserves Management (2021M-157)
… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … the retirement reserve. While it is a prudent practice for officials to save for future expenditures, without a reserve fund policy there …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… - pdf] Audit Objective Determine whether Union Springs Central School District (District) officials established … personal, private and sensitive information (PPSI) on mobile computing devices (MCDs). Key Findings District … Determine whether Union Springs Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andTown of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… controls over selected financial operations for the period January 1, 2012 through November 30, 2013. Background The … controls over selected financial operations for the period January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Huron – Financial Management (2014M-367)
… policies or procedures to establish financial goals and govern budgeting practices and the level of unrestricted … on an on-going basis. Adopt policies and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… October 31, 2014. Background The Town of Essex is located in Essex County and has a population of approximately 670. … payroll and maintaining leave time accruals, resulting in incorrect payments, tax withholdings and deductions for … and procedures for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required … internal controls over the Courts financial activity for the period January 1 2012 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of Mayfield - Town Clerk (2016M-29)
… reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not provide … an accountability analysis each month comparing cash on hand and in the bank with liabilities due to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Coeymans – Financial Condition (2015M-184)
… May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … did not adopt realistic, structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s budget format lacked …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184