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Town of Lyndon – Purchasing (2013M-149)
… April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is … The Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution stating that … purchases, but did not retain them or attach them to the claim for review by the Board prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Minden – Budgeting (2014M-366)
… located in Montgomery County and includes the Village of Fort Plain within its boundaries. The Town, which is governed … legal counsel to determine what remedies are available to address the $398,000 in taxpayer inequities due to the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Middlefield – Budgeting (2015M-109)
… to fund operations. The Board did not approve budget line transfers throughout the 2011 through 2014 fiscal years, …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Pittsfield – Disbursements (2013M-82)
… in the Board minutes and continue the use of the audit checklist. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the … which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … in accordance with statute. Provide guidance relating to the best value method as an alternative for awarding …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228City of Albany – Payroll (2015M-110)
City of Albany Payroll 2015M110
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Village of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Ellicottville – Procurement (2016M-426)
… bid or obtain quotes for purchases as required in its procurement policy. The procurement policy does not address the procedures to be … exceeding the bid limits as required by statute and the procurement policy. Consider revising the procurement policy … Village of Ellicottville Procurement 2016M426 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Village of Tivoli – Procurement (2015M-79)
… through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Schaghticoke – Budgeting (2013M-239)
… The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … because they relied on unexpended surplus funds to finance recurring expenditures. The cost of operations is not … user fees if unexpended surplus funds are not available to finance operations in subsequent years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement … 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in … Village of Canajoharie Procurement 2015M36 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Village of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Stockport – Disbursements (2013M-216)
… We reviewed the check sequence within and between all abstracts issued from January 1, 2012 through December 31, … totaling $6,257 were issued and paid but were not on abstracts, and the Town could not account for five checks. … These five unaccounted for checks were not listed on any abstracts and were not paid. However, they were not …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Town of Arietta – Budgeting (2016M-308)
… for the general fund and $820,000 (33 percent) for the highway fund. None of the appropriated fund balance was used …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. Background The Town of … unable to provide documentation showing that they sought competition for professional services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Town of Orangetown – Overtime (2017M-48)
… did not develop overtime budgets based on known needs and historical trends. Officials did not adequately monitor … Recommendations Adopt realistic overtime budgets based on historical or other known trends. Monitor or control the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers … be made. Annually audit, or retain an independent auditor to audit, the Supervisor's records. Ensure that monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Enfield – Purchasing (2016M-377)
… January 1, 2015 through August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a … Town of Enfield Purchasing 2016M377 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and … 1,440. The Village is governed by an elected three-member Board of Trustees. Budgeted appropriations for the 2014-15 … year totaled approximately $1.6 million. Key Findings The Board did not conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5