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Town of Broome – Purchasing and Justice Court (2014M-255)
The purpose of our audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 2013 through March 3
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through … Supervisor. The Town was awarded a $400,000 New York State Community Development Block Grant (CDBG), and contracted with …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353DiNapoli Statement on Charges Against Former Delhi Village Clerk
… filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … Comptroller’s office and the New York State Police Bureau of Criminal Investigation. “Delhi's former village clerk … filed against a former Delhi village clerk for theft of public funds …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkAccounts Payable Advisory No. 68
… the contract vendors to ensure the agency receives the best value for moving services. Each agency is required to complete a streamlined bid process, referred to as a “best and final offer” process, from the list of eligible …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Saranac – Payroll (2014M-289)
… officials established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. … written policies and procedures over processing payroll and leave time accruals. The Secretary and the … no Board approval authorizing these benefits. The blank payroll check stock was not safeguarded because it was kept …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Richmondville – Administration of Grant Moneys (2013M-374)
… 25, 2013. Background The Town of Richmondville, located in Schoharie County, is governed by an elected five-member … residents. A project to redevelop commercial property in the Town cost approximately $5.6 million, funded by … and private moneys from the developer. The facility opened in October 2012 but was forced to close 11 months later …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of East Hampton – Budget Review (B7-15-19)
… was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for … on the results of our review, we found that revenue and expenditure projections in the proposed budget are … was to determine whether the significant revenue and expenditure projections in the Towns preliminary budget for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Otsego – Financial Condition (2013M-307)
… Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, 2013. … Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background … Fiscal Stress Monitoring System. The 2015 tentative budget for the Town’s funds totals $1,311,410 and is funded …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, … and manage the ambulance service as a Town department in accordance with law. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… not always properly authorized, adequately supported or in compliance with statutory requirements. The former Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… internal controls over selected financial operations for the period January 1, 2013 through October 31, 2014. … district and one sewer district. Budgeted appropriations for 2014 totaled approximately $1.22 million. Key Findings … to establish comprehensive written policies and procedures for processing payroll and maintaining leave time accruals, …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed by an … vendors in 2012 and 2013. Key Recommendations Adopt a policy and develop procedures to ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Hague – Departmental Cash Receipts (2014M-320)
… for 2014 were approximately $2.5 million. Key Finding The Board has established adequate internal controls …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Town of Deposit - Budget Review (B4-14-22)
… and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town … Fiscal Stress Monitoring System. The 2015 proposed budget for the Town’s five funds totals $1,378,325 and is funded by … in 2015. Key Recommendations There are no recommendations for this budget review. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Deerpark – Budget Review (B6-14-17)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17State Agencies Bulletin No. 1813
… All other fields should be “0” or blank (see screen shot below). Save the page. Navigate to the State and Local … other subsequent fields should be “0” or blank (see screen shot below) Save the page If the employee has also not … other subsequent fields should be set to “0” (see screen shot below). These same selections should be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1813-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2020Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… The Town of Blooming Grove is located in Orange County and has a population of approximately 18,000. The Town is … entered into the financial system. Adopt written policies and implement procedures for Recreation Department employees to follow when collecting, handling and recording cash receipts. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360