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Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Berkshire – Justice Court Operations (2016M-425)
… and the accounting software, particularly related to recording cases in the accounting software. Deposit all money …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Penn Yan – Water Operations (2013M-104)
… for water operations. Ensure that municipal billing calculations are equitable. Budget for funds which are …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash … January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Town of Lake Pleasant – Credit Cards (2016M-432)
… 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … Town of Lake Pleasant Credit Cards 2016M432 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Otsego County – Cost of Temporary Housing (2015M-97)
… to examine the County’s administration of the temporary housing program for the period January 1, 2013 through … County’s Department of Social Services provides temporary housing for eligible individuals and families, for which the … steps to effectively manage costs. The County’s temporary housing costs per capita and average cost per night are …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Village of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Putnam County – Probation Department Collection of Revenue (2014M-5)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … October 16, 2013. Background Putnam County consists of six towns and three incorporated villages and has a population of approximately 99,600. The Legislature comprises nine …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Forensic Audit of Dual Employment Approvals and Conflicts
… worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … circumstances, as well as the ramifications for those who do not comply with the policies. Distribute these policies to … worked for a New York State or City agency had approval to do so were working …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsCity of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Village of Harriman – Water Department Billing (2014M-311)
… Audit The purpose of our audit was to review the Village’s water billing process for the period June 1, 2013 through … is governed by an elected five-member Board of Trustees. Water fund budgeted appropriations for the fiscal year ended … May 31, 2014 were approximately $1.4 million. Key Findings Water customers were not billed late fees in accordance with …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311City of Niagara Falls – Financial Condition (2017M-170)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Town of Cambria – Capital Projects Financing (2017M-161)
… Town of Cambria Capital Projects Financing 2017M161 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Mill Neck – Financial Management (2014M-358)
… multiyear financial or capital plan. Key Recommendations Adopt a fund balance policy that establishes reasonable … to be maintained to meet the Village’s financial needs.> Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a comprehensive multiyear financial and capital plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Old Brookville – Cash Receipts (2015M-286)
… audit was to review the Village’s cash receipts practices for the period January 1, 2014 through July 31, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.6 million. … Develop and adopt written policies and procedures for collecting, processing, recording and depositing cash …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Town of Hillsdale – Justice Court Operations (2014M-312)
… of our audit was to examine internal controls over the Court’s financial activities for the period January 1, 2013 … by an elected five-member Town Board, maintains a Justice Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Village of Sharon Springs – Water Accountability (2014M-148)
… Audit The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March … Key Finding Village officials do not adequately monitor water operations. Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling of the water …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Bombay – Justice Court Operations (2015M-208)
… 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199