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Town of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … The purpose of our audit was to evaluate the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Hampton – Justice Court Operations (2013M-305)
… prepare monthly accountabilities, properly account for bail money held by the Court or submit the required monthly … and accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at any given date. Review and analyze …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Dickinson – Fiscal Oversight (2014M-337)
… Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town 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-91Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report … financial management. The Board appoints a Treasurer and a Secretary. Budgeted appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fTown of Colonie –Justice Court Operations (2014M-114)
… The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is governed …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114City of Yonkers – Budget Review (B20-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2020-21 and the related justification documents are in compliance … budget totals $1.2 billion. The budget includes operating and debt service funding of $641.2 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Niskayuna – Water Operations (2013M-328)
… not record biannual water billings in the water receivable control account and failed to audit the Receiver’s financial … in a timely manner. Accurately maintain a water receivable control and periodically reconcile it with individual …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately 1,850. The Town … delegated his responsibility of signing checks to his clerk. The Board did not audit the financial records of some …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… of our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … Leave time records maintained at the Department did not match those in the Town payroll register. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Knox – Internal Controls Over Payroll (2014M-35)
… is governed by an elected five-member Town Board and has a population of approximately 2,690 residents. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … funds were consistently more than the actual expenditures in each of the fiscal years 2008 through 2012. The highway … deficit unexpended fund balances of approximately $61,000 in 2011 and $10,000 in 2012. Because the Board considered …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Harmony – Justice Court (2014M-004)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Court operations for the period … Town Board (Board), comprised of the Supervisor and four council members, is the legislative body responsible for … the tests performed, the records reviewed and the results of the audit should be retained and noted in the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195City of Yonkers – Budget Review (B19-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … The purpose of our budget review was to identify issues which impact the City of …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town … budgets caused significant budget variances and resulted in unused appropriated fund balance; fund balances were not … actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not adopted, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… 1, 2013 through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… our audit was to examine the Town’s internal controls over payroll processing for the period January 1, 2012 through June 30, 2013. Background The Town of Charleston is located … million. Key Findings The Town’s internal controls over payroll processing were not properly designed or operating …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to additional theft uncovered in our audit. Key Findings A total of …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41