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Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … Determine whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Riverhead Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Garden City Union Free School District – IT Asset Management (2023M-161)
… pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets. Key … taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Red Hook Central School District – Inventories (2023M-133)
… and E-Z Pass tags, these assets could have been misused, lost and/or stolen. We found that officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire protection services for approximately 3,100 Town … Jamison Road Volunteer Fire Company Inc Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overClyde Fire Company – Controls Over Financial Activity (2015M-072)
… to payment. Document monthly bank reconciliations for all Company bank accounts, and provide a copy of this … records for the amount of funds that are collected at all fund-raising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Ballston Area Recreation Commission – Board Oversight (2015M-269)
… 1, 2012 through April 30, 2015. Background The Ballston Area Recreation Commission is a joint activity established to … Ballston Area Recreation Commission Board Oversight 2015M269 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235City of Troy – Financial Condition (2015M-185)
… May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. … 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 … a multiyear financial plan or a comprehensive capital plan in accordance with the City’s Charter. The City Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Village of Savona – Board Oversight (2015M-328)
… Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the financial …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Clayville – Board Oversight (2015M-115)
… did not conduct an annual audit of the Clerk-Treasurer’s records or cause an audit to be performed. Key … Conduct or arrange for an audit of the Clerk-Treasurer’s records and reports annually. …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Carmel – Selected Financial Activities (2015M-201)
… audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $43 million. Key Findings Staff … were unaware that gasoline worth $51,900 was unaccounted for. Staff routinely circumvented the Town’s purchase order …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Goshen – Police Payroll (2014M-244)
… not always sign the daily member attendance record and not all overtime was properly documented. An officer working for … the Town payroll register. Key Recommendations Ensure that all Department employees complete the member attendance …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Selected Travel Expenses
… travel status. In addition, the LIRR has a personal vehicle policy for mileage reimbursement when the employee is … LIRR officials did not perform any analysis for personal vehicle usage but they do perform a cost benefit analysis when determining whether to purchase a new vehicle. Key Recommendations Revise the All-Agency Travel …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… activities and the Town’s fleet management program for the period January 1, 2011, to May 8, 2013. Background … six-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The Town’s … Findings The Town Comptroller has not properly accounted for and reported reserve funds and other restricted moneys. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199