Search
Clarence Public Library – Audit of Claims (2016M-355)
Clarence Public Library Audit of Claims 2016M355
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Village of Fort Plain – Leave Benefits (2020M-101)
… Update the employee benefits policy (policy) and ensure all employees involved in the payroll process are aware of …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of East Hampton - Budget Review (B20-7-10)
… in the Town’s tentative budget for the 2021 fiscal year are reasonable. Background The Town of East Hampton, … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … in the Towns tentative budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Town of Patterson – Justice Court Operations (2020M-63)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … fees, they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not … account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of … The purpose of our audit was to review the Supervisors financial records …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27City of North Tonawanda – Financial Operations (2012M-203)
… of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing process for the period January 1, 2011, to … quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203City of Saratoga Springs – Financial Condition (2012M-201)
… 31, 2006 to $6.2 million on December 31, 2011. As of October 31, 2012, the fiscal year 2012 general fund budget of … water fund balance continues to remain in a deficit. As of October 31, 2012, the fiscal year 2012 water budget of $2.97 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Saugerties – Justice Court Operations (2015M-47)
… governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected … bank reconciliations and accountability analyses. Neither Justice reconciled bail bank account balances with bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Improving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the State Comptroller OSC has written this guide as a … bodies and officials who are responsible for the audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-processCity of Mechanicville – Records and Reports (2012M-162)
… 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The … about current financial condition and un-reconciled bank accounts, the Council did not take action to correct the … with OSC by May 1 each year. On a monthly basis, reconcile bank statements to cash balances per the accounting records, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of Sand Lake – Justice Court (2015M-121)
… in fines, fees and surcharges. Key Findings Justices did not ensure that accurate monthly bank reconciliations … reconciliations performed on the fine and fees and the bail accounts are accurate and promptly investigate … necessary action required. Ensure that all deposits are made no later than 72 hours from the day of receipt. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Guilford - Justice Court Accountability (2018M-248)
Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial … January 1, 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of … The purpose of our audit was to examine selected Town financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… was to assess the Village’s progress, as of August 2019, in implementing our recommendations in the audit report released in October 2018. Background The Village of Ballston Spa is …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fTown of East Hampton - Budget Review (B19-7-10)
… 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Town of Shawangunk - Sewer District Charges (2018M-122)
… the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer … $1.4 million. The District had an excessive fund balance of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of … the Town properly charged the New York State Department of Corrections and Community Supervision DOCCS for sewer …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Westfield - Real Property Acquisition (2019M-119)
… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of West Haverstraw - Summer Program (2019M-146)
… purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146City of Middletown - Water System Cybersecurity (2019M-22)
Determine whether City officials adequately safeguarded electronic access to the Citys water system
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22