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Town of Sidney – Budget Review (B4-14-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Saranac – Payroll (2014M-289)
… The Town of Saranac is located in Clinton County and has a population of approximately 4,000. The Town is governed … over processing payroll and leave time accruals. The Secretary and the building maintenance worker earned and used … because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… million. Key Findings Town officials failed to establish comprehensive written policies and procedures for processing … payments, tax withholdings and deductions for health insurance premiums. Not all employees’ leave accrual records were accurate. The Town lacked comprehensive policies and procedures for water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Friendship – Water Accountability (2013M-281)
… until we brought it to their attention. We compared water production reports with water billing registers for six …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of East Hampton – Budget Review (B7-15-19)
… revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. … obligations to fund operating deficits to submit their preliminary budgets for the next fiscal year to the State … in the proposed budget are reasonable. The Town’s preliminary budget complies with the property tax levy limit. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Deerpark – Budget Review (B6-15-23)
… expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of East Hampton – Budget Review (B7-14-18)
… Purpose of Audit The purpose of our budget review was to determine whether the … expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Town of Deposit - Budget Review (B4-14-22)
… The Town has adopted a local law to override the tax levy limit in 2015. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Deerpark – Budget Review (B6-14-17)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, 2013. … The purpose of our audit was to assess the Towns practices …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Mooers – Payroll (2014M-087)
… The Town of Mooers is located in Clinton County, has a population of approximately 3,600 and is governed by an … approximately $1.05 million. Key Findings The Board has not adopted a formal policy or implemented procedures … by the employee and their supervisor. The Supervisor’s secretary performed virtually all payroll functions without …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Hague – Departmental Cash Receipts (2014M-320)
… 1, 2013 through April 30, 2014. Background The Town of Hague is located in Warren County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … the 2015 fiscal year are reasonable. Background The Town was categorized as being “susceptible to fiscal stress” in a … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Galen – Financial Management (2014M-341)
… an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… The Town made payments totaling $60,000 to the Chamber of Commerce and $6,087 to the Chamber’s vendors without entering … the Town is to receive for the payments it makes to or on behalf of the Chamber. Ensure that the Town does not enter … the quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… controls over cash receipts from recreational activities for the period January 1, 2013 through June 17, 2014. … an elected five-member Town Board. The general fund budget for 2013 totaled approximately $3.9 million. Key Findings The … The Board has not adopted comprehensive written policies for Recreation Department cash receipts or implemented …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Town of Cherry Valley – Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the … expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Town of Champion – Information Technology (2014M-130)
… impact the safety and security of the computer and data. Town officials have not adopted comprehensive data backup policies and procedures for computer-processed … Town officials and employees were not aware of the Town’s breach notification policy. Therefore, they may not have been …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected financial operations for the period January 1, 2012 through January 22, 2014. … The purpose of our audit was to review the Towns internal …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165