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Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… purpose of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 … fiscal year total $707,870. Key Findings Police Department payroll payments were not adequately supported and leave time … Village of Franklinville Police Payroll and Water Accountability 2014M262 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Old Brookville – Cash Receipts (2015M-286)
… 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The Village, which has a population of … million. Key Findings Receipts were not always deposited in a timely manner and duplicate receipts were not always …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Village of Sylvan Beach – Board Oversight (2013M-34)
… 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The … oversight responsibilities because it did not audit each claim listed on the abstracts. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Village of Bellport – Claims Processing (2014M-126)
… November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Morris – Board Oversight (2013M-75)
… 1, 2012, through February 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. … Town of Morris Board Oversight 2013M75 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Purpose of Audit The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background The Town of Brasher is located …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Town of Sand Lake – Justice Court (2015M-121)
… being performed by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Village of Westfield – Water and Sewer Operations (2014M-209)
… 1, 2012 through June 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 … Village of Westfield Water and Sewer Operations 2014M209 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Financial Condition and Budgeting Practices …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Port Dickinson – Financial Condition (2014M-154)
… February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Springport – Financial Management (2014M-329)
… 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … from the Town of Wallkill, in Orange County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsWestern Sullivan Public Library – Library Operations (2015M-156)
… are high, and officials did not perform any comparative cost analysis of operations or segregate cost information by building. The Library’s circulation and number of patrons remain low. Key Recommendations Perform a comparative cost-benefit …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Northville Public Library – Cash Disbursements (2015M-53)
Northville Public Library Cash Disbursements 2015M53
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the … sit idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Town of Ira – Financial Management (2014M-280)
… 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. The Town, which is governed by a five-member Town Board, includes a portion …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280