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Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and … 100 claims totaling $846,279 and determined they were for appropriate purposes and generally supported by adequate … procedures or other guidance to communicate expectations for the claims audit process. The Secretary of the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… through April 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is governed by a five-member Town Board which comprises the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled approximately $1.1 million. Key Findings The … budgets with realistic estimates of anticipated revenues for the Town’s operating funds and use the unexpended fund …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The … financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Thurston – Financial Management (2013M-280)
… budgeting practices and resultant financial condition for the period January 1, 2011 through December 31, 2013. … Recommendations Establish a policy and develop procedures for preparing realistic budgets. The Board should do so by … budgeting practices and resultant financial condition for the period January 1 2011 thr …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Payroll Improvement Project Bulletin No. PIP-003.1
… of query users to test their queries during Agency Testing and Training and update as necessary after Go Live. … that have been renamed will be migrated. During Agency Testing and Training query users must test and practice … Actions OSC will take the following actions: During Agency Testing and Training Provide an updated Query Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andTown of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … adequate internal controls over the Court’s financial operations. Specifically, the Justice did not perform bank reconciliations, prepare monthly accountabilities, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Niskayuna – Water Operations (2013M-328)
… review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … 21,780 residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key … review the Towns internal controls over water operations for the period January 1 2012 through March 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… the Town’s internal controls over financial operations for the period January 1, 2014 through January 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … financial reports, including reconciled cash balances for each fund, budget status reports and bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of approximately … records maintained at the Department did not match those in the Town payroll register. Key Recommendations Ensure that … monitored and periodically reconciled with those in the central payroll register. … The purpose of our audit …
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)
… 2012 through August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member Town Board and has a …
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)
… water fund has retained excessive amounts of unexpended surplus fund balance. Unexpended surplus funds were … and $10,000 in 2012. Because the Board considered that the tax levies were no longer sustainable without significant … a local law in 2012 to override the 2 percent property tax increase limit under the new tax cap law, thereby …
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)
… internal controls over the Court’s financial operations for the period January 1, 2012 through December 24, 2013. … that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions … The Justice could not provide us with any documentation for the other nine cases. Key Recommendations Submit monthly …
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)
… Court operations for the period January 1, 2012, through June 12, 2013. Background The Town of Alexander (Town) is … Court operations for the period January 1 2012 through June 12 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Town of Kiantone – Town Clerk (2014M-273)
… the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156. Key Findings The Clerk did not … the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Collection and Use of the Motor Vehicle Law Enforcement Fee
… Financial Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and … Department. About $18.8 million was deposited into a fund for the Division and the remaining $366 million was deposited into a fund for the State Police. The Division funds grants to assist law …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeTown of Wright – Financial Operations (2014M-277)
… review the Town’s budget planning and financial management for the period January 1, 2013 through June 30, 2014. … by an elected five-member Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. … were at the best price and that all disbursements were for proper Town purposes. The Board did not perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Springport – Financial Management (2014M-329)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The … underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158