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Town of Corning – Financial Condition (2020M-13)

… fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. Key … and appropriations are reasonable based on historical or known trends. Develop multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Town of Russia – Financial Management (2014M-212)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2013 through December 31, 2013. Background The Town of Russia is located in Herkimer County and has a population … The purpose of our audit was to evaluate the Towns financial management …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Town of Horseheads – Financial Management (2015M-211)

… general and TOV highway funds that totaled $5.5 million. Key Findings The Supervisor and Board have not focused on developing budgets that mirror the actual results of Town … funds or purchasing and financing future capital assets. Key Recommendations Adopt structurally sound budgets that …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Town of Rush – Board Oversight (2014M-193)

… 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 … annual audit of the financial records of all Town officers who received and disbursed cash for fiscal years 2012 and … annual audit of the financial records of all Town officers who received or disbursed money during the preceding fiscal …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193

Town of Rosendale – Justice Court (2014M-232)

… January 1, 2012 through December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is governed by an elected five-member Town Board, which …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232

Town of Jasper – Financial Management (2015M-150)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through April 20, 2015. Background The Town of Jasper, which has a population of approximately 1,400, is … The purpose of our audit was to review the Towns financial operations for …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150

Town of Pierrepont – Fiscal Stress (2014M-314)

… for 2014 are approximately $572,000 for the general fund and $1.17 million for the highway fund. Key Findings The Board did not have a policy that … a reasonable amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated …

https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314

Town of Ellicott – Justice Court (2015M-111)

… full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did not consistently … log with the Court’s caseload activity to ensure that tickets are properly reported and paid to the JCF in a timely … and ensure that the Court clerks update the DMV records of tickets that have been paid. Perform, or hire an independent …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111

Town of Ellery – Justice Court (2014M-269)

… The purpose of our audit was to examine the Justice Courts financial activity for the period January 1 2009 …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269

Town 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-281

Village of Hilton - Financial Management (2020M-31)

… report - pdf] Audit Objective Determine whether the Board and Village officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board could improve its … Determine whether the Board and Village officials adopted realistic budgets and …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Town of Westerlo - Information Technology (2020M-33)

… have not: Established appropriate policies and procedures to safeguard IT resources. Implemented strong access controls … Formalized a contract describing specific services to be provided by the Town’s third-party IT vendor. In … sensitive IT control weaknesses confidentially to Town officials. Key Recommendations Adopt policies and …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33

Town of Patterson - Information Technology (2020M-37)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key … ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Town of Mooers - Cash Management (2020M-36)

… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36

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

… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding … 1, 2012 through August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion … The purpose of our audit was to assess the Towns practices regarding …

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

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 Murray – Capital Projects (2014M-086)

… did not adequately oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were … a separate bank account as required by the Local Finance Law. Key Recommendations Establish a maximum authorized … project. Oversee and monitor the work of the accounting firm to ensure that accounting records are complete and …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086

College of Plattsburgh – Selected Employee Travel Expenses

… citizenship, and ethical life based on a strong foundation in the liberal arts. The College spent $2,867,155 on travel … focused their audit efforts on the highest cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year period, as well as …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expenses

College of Geneseo – Selected Employee Travel Expenses

… To determine whether the use of travel monies by selected government employees complied with rules and regulations and … to determine whether the use of travel money by selected government employees was appropriate, we audited travel … To determine whether the use of travel monies by selected government employees complied with rules and regulations and …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expenses

College of Fredonia – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 … To determine whether the use of travel monies by selected government employees complied …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expenses