Search
Village of East Hampton – Information Technology (2015M-187)
… 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Penn Yan – Water Operations (2013M-104)
… water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is governed by an elected Board of … has not established formalized, agreed-upon regulations to define and allocate water plant costs for municipal …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Endicott – Budget Review (B4-13-8)
… tentative budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Thurston Fire Company – Board Oversight (2016M-429)
… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 … through November 14, 2016. Background The Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… general fund has retained excessive amounts of unexpended surplus fund balance. Key Recommendations Adopt a policy and … develop procedures to ensure that the amount of unexpended surplus funds is reasonable. Adopt balanced budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January … Town of Kendall Justice Court 2013M130 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Rockland County – Budget Review (B21-6-12)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Saugerties – Information Technology (2015M-117)
… and disaster recovery plans, and has not established a breach notification policy or a comprehensive inventory … related to computer security, disaster recovery and breach notification and establish a comprehensive inventory …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117City of Olean – Budget Review (B1-13-2)
… and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … in the proposed budget are reasonable. The City has made good progress in improving its financial condition and …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… the period June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … Cortland Enlarged City School District Oversight of Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsNorth Shore Public Library – Financial Condition (2013M-344)
… Trustees. The Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Coldspring – Town Clerk Operations (2013M-137)
… operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013. … four councilpersons. The Town’s budgeted appropriations for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all transactions, remit …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no segregation of … payroll to the extent possible given the limited staffing. Establish adequate oversight procedures for payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373County of Rockland – Budget Review (B20-6-13)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2021 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Steuben County – County Bridge Maintenance (S9-13-1)
… January 1, 2007, to December 31, 2011. Background The County covers 1,390 square miles and has approximately 99,000 residents. The County is governed by a 17-member County Legislature. The County’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the … The purpose of our audit was to review the processes and procedures for the Courts financial operations for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… are signed by the Company President and Treasurer prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Department expenses, resulting in payment of personal bills belonging to the Fire Chief and a former Board member … of the bank statements, including canceled check images, on a periodic basis. The Board and membership should have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds