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Town of Huron – Financial Management (2014M-367)
… or procedures to establish financial goals and govern budgeting practices and the level of unrestricted … an on-going basis. Adopt policies and procedures to govern budgeting practices and the reasonable level of surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … a policy and Town officials have not developed procedures to govern the level of unexpended surplus funds to be maintained. Additionally, the Board has no policy for …
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)
… the Court at any given date. Review and analyze all open case files and bail records to determine if there are …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … from the Town Clerk. The Board did not audit, or cause to be audited, the financial records and reports of the … allowed by statute or resolution. Annually audit, or cause to be audited, the financial records and reports of all Town …
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)
… an elected five-member Board of Trustees, provides water, street maintenance, lighting, snow removal, refuse …
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)
… - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, … The purpose of our review was to assess the Fire Districts progress in implementing our …
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)
… 31, 2014. Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 … Court operations, and collected approximately $2.5 million in fines, fees and surcharges in 2013. Key Finding The Justices implemented specific …
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)
… 488 of the Laws of 1976). The City’s 2020-21 budget totals $1.2 billion. The budget includes operating and debt …
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)
… $3.9 million. Key Findings Town officials provided little oversight of the Receiver of Taxes and Assessments’ …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … Supervisor delegated his responsibility of signing checks to his clerk. The Board did not audit the financial records … The purpose of our audit was to review the Towns internal controls over financial …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… documented. An officer working for another entity had time overlaps, a full-time officer did not appear to have … hours claimed on his timesheet and four officers were paid for days off to which they were not entitled. Leave time records …
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)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … accurately maintained and that time records are subjected to supervisory review. … The purpose of our audit was to examine the Towns internal controls over payroll for the …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2010 through September 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is … The purpose of our audit was to review the Towns financial management and …
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)
… through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by an elected … omissions were found. However, there was no indication of what the Board had reviewed. We found that 10 of the 20 cases … Submit monthly reports to the JCF by the tenth day of the succeeding month, as required. Ensure that all …
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)
… 2013. Background The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The … Supervisor and four council members, is the legislative body responsible for managing Town operations. The Town … Orr’s records disclosed minor deficiencies. We also found internal control weaknesses with the Court’s …
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)
… tax certiorari settlements in the 2019-20 fiscal year. The water fund’s budget includes a $4 million transfer to the general fund for support services the City provides to the water fund. However, the water fund may be subsidizing the …
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)
… and make amendments, as appropriate, so that the private contractor does not exercise the custodial and disbursing …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations … for 2015 total $83,015. Key Findings The duties related to water district billing, collecting and recordkeeping were … Key Recommendations Establish compensating controls to mitigate the risks associated with the lack of segregation …
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)
… 30, 2013. Background The Town of Charleston is located in Montgomery County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326