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Town of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budgeting … adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be maintained. As a result, the general and highway funds’ … The purpose of our audit was to review the Towns financial management budgeting practices …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s claims processing and purchasing … year as per statute. Thoroughly review all abstracts prior to approval for payment of claims. … The purpose of our audit was to evaluate the Towns claims processing and purchasing …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … The Board has not developed policies and procedures to govern budgeting practices and the level of unexpended … and capital needs and financing sources for a three-to-five year period. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budget practices … Town officials have not developed policies or procedures to establish financial goals and govern budgeting practices … and the level of unrestricted unappropriated fund balance to maintain. The Board routinely adopted budgets with …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … a policy and Town officials have not developed procedures to govern the level of unexpended surplus funds to be maintained. Additionally, the Board has no policy for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … held by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare … accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at any …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … from the Town Clerk. The Board did not audit, or cause to be audited, the financial records and reports of the … allowed by statute or resolution. Annually audit, or cause to be audited, the financial records and reports of all Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax … an annual audit of, or retain an independent auditor to audit, the books and records of the Clerk. Key Recommendations Take appropriate action to recover the money due from the Clerk. Ensure that tax …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the Village’s financial … community and youth services and fire protection services to its residents. Budgeted appropriations for the 2015-16 … Lack of oversight by the Board allowed the Treasurer to misappropriate Village funds and make questionable …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, … The purpose of our review was to assess the Fire Districts progress in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fTown of Colonie –Justice Court Operations (2014M-114)
… Purpose of Audit The purpose of our audit was to assess internal controls over the Court’s financial … Key Finding The Justices implemented specific controls to ensure Court money collected was properly recorded in the … deposited in a timely manner and reported accurately to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114City of Yonkers – Budget Review (B20-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations … in the water receivable control account and failed to audit the Receiver’s financial records and reports … Include water collections in the monthly reports to the Supervisor and deposit and remit all water fees …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … Supervisor delegated his responsibility of signing checks to his clerk. The Board did not audit the financial records … The purpose of our audit was to review the Towns internal controls over financial …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s police payroll … had time overlaps, a full-time officer did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to which they were not entitled. Leave time records …
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)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … accurately maintained and that time records are subjected to supervisory review. … The purpose of our audit was to examine the Towns internal controls over payroll for the …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … The Board did not adopt a policy or develop procedures to govern the level of fund balance to be maintained. The Board did not develop accurate budget … The purpose of our audit was to review the Towns financial management and budgeting …
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)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … minutes indicate that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or … nine cases. Key Recommendations Submit monthly reports to the JCF by the tenth day of the succeeding month, as …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Court operations … has presided since 2011. Each Justice has a Court clerk to assist with Court activity. Key Findings Neither Justice … receipts, or properly reports pending and disposed cases to DMV. Our review of Justice Hise’s records disclosed a $721 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not … updated or enforced adequate financial-related policies to ensure Town resources are protected. The financial duties …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339