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Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of New Lisbon – Financial Oversight (2013M-12)
… September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 residents. The Town is governed by an elected five-member Town Board, which …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Mount Pleasant – Financial Condition (2013M-303)
… 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform monthly … Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. Reconcile all of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andVillage of Suffern – Budget Review (B22-6-2)
… are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Johnstown Public Library – Cash Receipts (2014M-304)
… City and surrounding area. The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period … statements. Key Recommendations Audit and approve all claims prior to payment and document the approval in the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of South Bristol – Financial Management (2015M-140)
… 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Otisco Fire District – Financial Operations (2016M-415)
… 1, 2015 through July 31, 2016. Background The Otisco Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 totaled … Otisco Fire District Financial Operations 2016M415 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Darien – State Contract Loader Purchases (2013M-88)
… Therefore, Town officials cannot demonstrate that they are paying the correct prices for the loaders. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the period January 1, 2015 through September 20, 2016. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Alfred – Incompatible Duties (2021M-99)
… which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of … Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringFonda-Fultonville Central School District – Reserves Management (2021M-157)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key … and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and … to the appropriate remedy for addressing improper funding of and transfer of funds from reserves. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… report - pdf] Audit Objective Determine whether Union Springs Central School District (District) officials … Determine whether Union Springs Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… totaling $16,575 were deposited more than five days after receipt. The Town did not have comprehensive written policies … receipts for all collections where no other evidence of receipt exists and maintain a cash receipts journal to … Establish a comprehensive transfer station cash receipts policy that communicates the duties, records and procedures …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Huron – Financial Management (2014M-367)
… through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… not establish an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish … of water and sewer charges. Establish a comprehensive transfer station cash receipts policy. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… activity for the period January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in … activity for the period January 1 2012 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305