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Town of Southold – Financial Operations (2014M-299)

… a population of approximately 23,200. The Town is governed by an elected six-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Town of South Bristol – Financial Management (2015M-140)

… a population of approximately 1,590. The town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Alexandria Central School District – Financial Condition Management (2020M-109)

… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… and Riverhead, in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Town of North Norwich – Budgeting (2015M-54)

… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Clarence Public Library – Audit of Claims (2016M-355)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a written claims audit …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a cash receipts …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town … Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Town of Huron – Financial Management (2014M-367)

… a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367

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

… a population of approximately 6,000. The Town is governed by an elected five-member Town Board, which consists of the …

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

New York Mills Union Free School District – Procurement (2020M-79)

Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Minerva Central School District – Financial Condition Management (2020M-60)

… condition. District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting any potential … The 2016 through 2020 adopted budgets were not realistic. Revenue and expenditure estimates were not based on prior … actions or specific budget amendments are implemented before financial condition is negatively affected. Adopt …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Town of Mayfield - Town Clerk (2016M-29)

… has approximately 6,500 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29

Madison County - Claims Audit and Payment Process (2019M-142)

… are audited and approved prior to payment when required by law. Ensure all claims contain sufficient detail and …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Town 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-60

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 … issues. The Clerk did not deposit money intact or in a timely manner. Key Recommendations Address the declining fund balances in the town-wide and town-outside-village operating funds and …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Town of Exeter – Records and Reports (2015M-23)

… our audit was to evaluate the Town’s financial operations for the period January 1, 2013 through September 4, 2014. … time the Supervisor filed the annual financial report was for the 2010 fiscal year, even though our Office sent out … remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation has never …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23