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Town of Galen – Financial Management (2014M-341)
… management of financial operations and ambulance services for the period January 1, 2013 through June 12, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.5 million. Key Findings The Town did not properly account for reserves within the operating funds that financed them …
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)
… to receive for the payments. The Town paid $45,000 to a law firm of which the Town Attorney is a shareholder. The Town … interest in the contact between the Town and his law firm. Internal controls over fuel inventories also need …
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)
… revenues from Federal Emergency Management Agency (FEMA) reimbursements totaling $20,000. The 2015 preliminary budget includes estimated revenues for the FEMA reimbursements that also are included in the 2014 … Town officials should not include the $20,000 FEMA reimbursement as a revenue in 2015 and, instead, record …
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)
… the Town’s internal controls over its computer network for the period January 1, 2012 through December 31, 2013. … five-member Town Board. The Town’s budgeted expenditures for the 2014 fiscal year were approximately $2.5 million. Key … adopted comprehensive data backup policies and procedures for computer-processed data. The Clerk backs up data to the …
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)
… internal controls over selected financial operations for the period January 1, 2012 through January 22, 2014. … Town Board, which is the legislative body responsible for managing Town operations. Budgeted appropriations for the 2014 fiscal year total approximately $7.1 million. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… Purchased $299,298 in goods and services that should have been competitively procured however $101,121 was … a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… 2, Ausable Water District 3 and Ausable Sewer District 1 for the period January 1, 2014 through July 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.1 million. Key Findings … because the Board did not develop individual budgets for each of the districts. The Town did not enter into a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274City of Dunkirk – Community Development Block Grant Management (2012M-146)
… of the Community Development Block Grant program for the period April 1, 2008 through June 13, 2012. … of five elected members, has overall responsibility for the City’s operations and can adopt and amend local laws, ordinances, and resolutions. For the four-year period ending March 31, 2012, the City has …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Roosevelt Fire District – Fire Station Project (2015M-163)
… controls over the District’s fire station construction for the period January 1, 2014 through March 13, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … controls over the Districts fire station construction for the period January 1 2014 through March 13 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Town of Sidney – Budget Review (B4-16-13)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Rotterdam – Water Rents (2016M-347)
… the Town’s water rent billing and collection procedures for the period January 1, 2015 through June 30, 2016. … $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations for 2016 total approximately $14.6 million. Key Finding Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … oversight. Employees did not always use the time clock to clock in and the Superintendent was unable to provide …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… properly maintained Town roads and highway equipment for the period January 1, 2015 through July 7, 2016. … Supervisor and four Board members. Budgeted appropriations for 2016 total $594,605. Key Finding Officials have taken … properly maintained Town roads and highway equipment for the period January 1 2015 through Jul …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Town of Glenville – Justice Court Collections (2016M-246)
… over the collection, recording and reporting of receipts for the period January 1, 2015 through April 30, 2016. … collections in 2015 totaled approximately $390,600 for fines, fees and surcharges and $48,000 for bail. Key Finding Court collections were accurately …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of Evans – Board Oversight (2016M-2)
… response to independent and external auditor reports for the period January 1, 2012 through September 29, 2015. … elected three-member Town Board. Budgeted appropriations for 2015 totaled approximately $11 million for general fund and highway fund operations. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Town of East Hampton – Budget Review (B7-16-14)
… expenditure projections in the Town’s preliminary budget for the 2017 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/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of Deerpark – Budget Review (B6-16-18)
… expenditure projections in the Town’s preliminary budget for the 2017 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/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Broome – Purchasing and Justice Court (2014M-255)
… practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … function; instead each Department is responsible for making purchases. The Town maintains a Justice Court with … compliance with the Town’s procurement policies and used for proper Town purposes. The Board did not require …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through October 7, 2013. … contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or … The CCDC submitted 31 invoices totaling $288,968 for work not yet performed. Payments to contractors by the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353