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Town of Springport – Financial Management (2014M-329)

… provide a Board resolution that properly established the building reserve fund. The Board underestimated revenues and … Key Recommendations Ratify and legalize the existing building reserve or transfer its money into other reserve …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

Town of Wright – Financial Operations (2014M-277)

… taxes. The Board did not ensure that purchases were at the best price and that all disbursements were for proper Town … current and future known needs. Adopt a formal procurement policy and monitor compliance. Perform an annual audit of the …

https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277

Ulster County – Court and Trust Funds (2014M-352)

… review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through January 1, … The Surrogate’s Court Clerk did not keep a court and trust fund register. Key Recommendation Ensure that all court and trust fund actions are entered into a court and trust fund …

https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352

Town of York – Budgeting and Financial Oversight (2014M-181)

… the Town’s budgeting practices and financial oversight for the period January 1, 2012 through December 12, 2013. … Town’s accounting records and did not adequately contract for and oversee the financial duties performed by the Firm. … process and appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181

Town 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

Westfield, Town of – Financial Management (2013M-389)

… County, is governed by a five-member elected Town Board and has a population of approximately 4,900 residents. The … inappropriately allocated State retirement contributions and medical insurance costs to the highway … Board adopted budgets that inappropriately allocated sales and use tax revenues to the general town-wide fund, at the …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Town of Kiantone – Town Clerk (2014M-273)

… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a … The purpose of our audit was to review the processes and procedures over …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273

Town 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-280

Town of Stony Point – Claims Processing and Purchasing (2014M-239)

… the Town’s claims processing and purchasing practices for the period January 1, 2013 through April 21, 2014. … Supervisor and four Board members. Budgeted appropriations for the 2014 fiscal year total approximately $18.4 million. … certifying that they had audited and approved the claims for payment. Key Recommendations Ensure that all claims are …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239

Town of Ira – Financial Management (2014M-280)

… 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280

Town 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-367

Town 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-217

Town of Hampton – Justice Court Operations (2013M-305)

… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required … internal controls over the Courts financial 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

Town of Dickinson – Fiscal Oversight (2014M-337)

… an abstract from the Town Clerk. The Board did not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code Enforcement Officer. Key Recommendations Provide the … by the Town Clerk, except where allowed by statute or resolution. Annually audit, or cause to be audited, the …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through November 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung … The purpose of our audit was to evaluate internal controls over the …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Town 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-114

Town 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-328

Town 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-59