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Town of Middlefield – Budgeting (2015M-109)

… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

Newfane Central School District – Financial Management (2020M-88)

Determine whether the Newfane Central School Districts District Board and District officials properly managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

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

… costs to the highway town-outside-village fund, at the expense of taxpayers that reside outside of the Village of … and use tax revenues to the general town-wide fund, at the expense of taxpayers that reside outside of the Village of …

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

Town of Greenville – Tax Collector (2020M-81)

… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… to examine internal controls over the Towns Justice Courts fi …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330

Town of Shawangunk - Sewer District Charges (2018M-122)

… charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key … charged the New York State Department of Corrections and Community Supervision DOCCS for sewer services …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018

… the Department of Motor Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … by the Department, to ascertain the expenses it incurred in administering the Acts for the four State Fiscal Years …

https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Harford Fire District – Records and Reports (2016M-170)

… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an … Complete monthly bank reconciliations and budget-to-actual reports. …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

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

… Purpose of Audit The purpose of our audit 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 January 1, 2012 … The purpose of our audit was to review the Towns internal controls over …

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

Town of Brant – Justice Court (2014M-180)

… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period … Town Justice Court operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The … The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

Clarence Fire District – Purchasing (2016M-297)

… Clarence Fire District is a district corporation of the State, distinct and separate from the Town of Clarence, in … include the use of competitive methods, such as using an RFP process, when procuring professional services. Ensure …

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

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)

… of our audit was to review the Town’s financial operations for the period January 1, 2012 through July 30, 2015. … five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general … of our audit was to review the Towns financial operations for the period January 1 2012 through July 30 2015 …

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

Putnam Central School District – Fund Balance Management (2020M-27)

… multiyear financial plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Village of Maybrook – Financial Condition (2020M-54)

… our audit work do not factor in the pandemic’s financial effects. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Town of Laurens - Budget Review (B4-14-21)

… this when developing the 2015 budget. The allocation of payroll expenditures in the highways funds does not appear to … on the 2015 budget. Consider changing the allocation of payroll costs between the highway funds. …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

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 activity for the period January 1, 2013 … The purpose of our audit was to review internal controls over …

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

Town of Hounsfield - Claims Auditing (2019M-215)

… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215