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Town of Queensbury – Justice Court (S9-14-2)
… the audit period, the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … approximately $155,600 in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings … However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3City of Olean – Budget Review (B17-1-3)
… review letter. The City's preliminary budget complies with the property tax levy limit set by statute. Key … costs into the annual operating budget, to be funded with recurring revenue sources rather than appropriated fund …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial condition for the period January 1, … Town of Bainbridge Financial Management 2016M332 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to … Village of Suffern Budget Review B1768 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Speculator – Claims Auditing (2017M-25)
… 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Village of Sagaponack – Claims Processing (2017M-124)
… policy. Ensure that Village employees solicit and document quotes in accordance with the Village’s procurement policy to …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… effectively managed the Village’s financial condition for the period June 1, 2015 through November 30, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $9.8 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Village of Pelham – Information Technology (2016M-410)
… 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of … Village of Pelham Information Technology 2016M410 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410City of Elmira – Financial Condition (2017M-90)
… information was not reported timely during the fiscal year, and annual financial reports were not filed on time … Require routine financial reporting during the year and timely filing of annual financial reports. Closely … condition. Include appropriations in the subsequent year’s budget to redeem RANs or require that revenues be …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Town of Esperance – Fund Balance (2016M-405)
… year's budget. Town officials have not developed a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Adopt a written fund balance policy that establishes reasonable levels of fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town of DeKalb – Financial Management (2016M-427)
… by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually audit or cause an audit of the Supervisor's records. Key … a manner that benefits Town residents. Annually audit or cause an audit of the Supervisor's books and records. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Corinth – Claims Auditing (2017M-102)
Town of Corinth Claims Auditing 2017M102
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance … 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Barrington – Financial Management (2017M-103)
… and management of the Town’s financial operations for the period January 1, 2015 through April 10, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.6 million. Key Findings As of … off site, the Town’s financial records were not available for public inspection during reasonable times as required by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and … 1, 2015 through August 31, 2016. Background The Town of Kingsbury is located in Washington County and has a … Town of Kingsbury Water Fees 2016M400 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Town of Ithaca – Information Technology (2017M-52)
… Town’s IT policies and procedures for the period January 1, 2015 through December 22, 2016. Background The Town of … and awareness training at least annually. Prepare, test and periodically review an IT contingency plan that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Italy – Multiyear Planning (2017M-53)
Town of Italy Multiyear Planning 2017M53
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Town of Horicon – Leave Accruals (2016M-421)
… evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through September 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3.5 million. Key Findings … balances. We found errors in the leave accrual records for six employees. Key Recommendations Ensure that Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3