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Town of Tuxedo – Financial Operations (2014M-284)

… Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … Key Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly financial …

https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284

Town of Sidney – Budget Review (B4-15-18)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18

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

… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … funds based on personal service costs. Account for all sales and use tax revenues in the … management of the highway townoutsidevillage fund for the period January 1 2010 through November …

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

Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)

… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if internal controls over cottage rental collections were … The purpose of our audit was to determine if the accounting for capital projects was accurate and …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental

Town of Deerpark – Budget Review (B6-14-17)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17

Town of Otsego – Financial Condition (2013M-307)

… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) …

https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307

Town of Milford – Justice Court Operations (2014M-279)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … remained open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices … the DMV’s pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279

Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)

… and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $1.5 million for the general and highway funds. Key Findings The Board has …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the period of … was to review the Towns internal controls over salaries and benefits and over the billing and collection of ambulance …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Clarence Fire District – Purchasing (2016M-297)

… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

South Glens Falls Central School District - Fund Balance (2018M-90)

… fund balance was not reported accurately because encumbrances, accrued liabilities and accounts payable were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Town of Red Hook - Financial Condition (2018M-171)

… fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Meridale Rural Fire District - Management of Fund Balance (2018M-178)

… issue. Appendix B includes our comment on the issue raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… reviewed 20 disbursements totaling $32,553 and found two cash advances totaling $1,780 did not have the proper … are maintaining detailed independent records. Ensure that cash advances are approved by the appropriate District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

Harpursville Central School District - Financial Condition (2018M-120)

… $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … District officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… Audit Objective Determine whether the Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board did not use an appropriate process when selling and acquiring property, resulting in the likely …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

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