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Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Sidney – Budget Review (B4-14-19)
… The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the … proposed budget are reasonable. The Town’s projections for rental income in the Hospital Fund included $30,000 of lease … agreement exists. As a result, the Town underestimated rental revenue by a total of $65,000. The Town is reporting …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Saranac – Payroll (2014M-289)
… not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Richmondville – Administration of Grant Moneys (2013M-374)
… 25, 2013. Background The Town of Richmondville, located in Schoharie County, is governed by an elected five-member Town Board and has a population of approximately 2,600 residents. A project to …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… tax withholdings and deductions for health insurance premiums. Not all employees’ leave accrual records were …
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)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
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)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background … that revenue and expenditure projections in the proposed budget are reasonable. The amount of appropriated fund …
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)
… 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/2014/11/04/town-east-hampton-budget-review-b7-14-18Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The Town was categorized as being "susceptible to fiscal stress" in a report issued in September 2104 as … budget are reasonable. The Town has adopted a local law to override the tax levy limit in 2015. Key Recommendations …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
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)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls … policy or implemented procedures requiring each employee to maintain a time sheet to be signed by the employee and their supervisor. The … The purpose of our audit was to determine if Town officials established effective controls …
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)
… audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, 2012 … and State and county contracts to ensure that vehicle fuel is procured in the most economical manner. … our audit was to assess the Towns financial management and fuel procurement practices for the period of January 1 2012 …
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)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s departmental cash … The purpose of our audit was to review internal controls over the Towns departmental cash …
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)
… projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background The Town was … of the Comptroller’s Fiscal Stress Monitoring System. The 2015 tentative budget for the Town’s funds totals $1,311,410 … Town officials did not consider this when developing the 2015 budget. The allocation of payroll expenditures in the …
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)
… purpose of our audit was to examine the Board’s oversight and management of financial operations and ambulance services for the period January 1, 2013 through … Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. The Town, which …
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)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and … January 1, 2011, through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a … The purpose of our audit was to review nonpayroll cash disbursements and …
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)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … Department cash receipts or implemented procedures to provide guidance for employees when recording … implement procedures for Recreation Department employees to follow when collecting, handling and recording cash …
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 significant revenue and expenditure … for the 2015 fiscal year. The objective of the review was to provide an independent evaluation of the preliminary … which would provide for anticipated events and could help to improve the Town’s financial position. The Town has …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21