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Town of Hancock – Justice Court Operations (2021M-6)
… report - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were … and cash balances exceeded known liabilities by $3,436 as of June 30, 2020. Key Recommendations Prepare monthly … promptly investigate any differences. Determine the source of unidentified cash balances. Justice Court officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6City of Johnstown – Financial Management (2020M-134)
… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and … and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate financial records, the … respond to our findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of New Hudson – Tax Collection (2021M-2)
… deposited accurately and in a timely manner, the Clerk did not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key … all real property tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2City of Johnstown – Information Technology (2020M-127)
… whether City of Johnstown (City) officials safeguarded information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. Key Findings City officials … whether City of Johnstown City officials safeguarded information technology IT resources to ensure personal …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records … June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a … Village of Bainbridge Financial Operations 2014M227 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Village of Palmyra - Financial Management (2019M-94)
… Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. … water and sewer funds maintained excessive unrestricted fund balance levels, as a result of unrealistic budgets. … not developed multiyear financial or capital plans or a fund balance policy. The Board did not audit the …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94City of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Pelham - Information Technology (2019M-77)
… and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees who routinely accessed … officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Seneca Falls - Procurement (2018M-143)
… above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143City of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
… our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed … next succeeding fiscal year. Key Findings The significant revenue and expenditure projections in the proposed budget … Determine whether the significant revenue and expenditure projections in the Countys proposed …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of Union Vale - Payroll (2018M-31)
… policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance overpayments identified included $19,400 for … policies and procedures over payroll leave and health insurance payments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Moriah - Leave Accruals (2019M-168)
… maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Town of Moriah - Cash Management (2019M-169)
Determine whether Town officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of Almond - Tax Collection (2019M-188)
… timely and accurate manner. Key Findings The Clerk did not deposit or remit all tax collections in a timely manner. The … for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a timely manner. Issue and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Johnstown - Fuel Inventory (2019M-178)
… policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Haverstraw - Information Technology (2019M-125)
… confidentially to Town officials. Key Recommendations Design, implement and enforce procedures to monitor the use …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Caroline – Renewable Energy (2013M-325)
… 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, … of which 22,202 kWh were utilized by the Town, resulting in savings of $2,500, or a 36 percent reduction in energy purchased. The remaining 26,382 kWh (48,584 minus …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Collection of Fines Related to Tenant Complaints
… complaints, owners are given an opportunity to avoid a hearing and pay settlements of $100 or $250, provided the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaints