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Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. Key … in Appendix A, District officials generally agreed with our recommendations and have initiated or indicated they … B includes our comment on an issue raised in the District’s response letter. … Determine whether the Board provided …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash disbursement duties or … Town. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)

… Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) … over the work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit District claims prior to payment …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47

Truxton Fire District – Board Oversight (2022M-123)

… Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following … municipal audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

Town of Butternuts – Accounting and Reporting (2016M-323)

… our audit was to examine the Town’s financial operations for the period January 1, 2015 through June 24, 2016. … Supervisor and four Board members. Budgeted appropriations for 2016 for the town-wide and town-outside-village funds totaled …

https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323

Circleville Fire Company – Selected Financial Activities (2013M-391)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of Company approval; the Treasurer did not perform monthly bank reconciliations. Bills paid between …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

New Hope Fire Department – Board Oversight (2017M-298)

… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate oversight of the financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298

Town of Erwin – Justice Court (2017M-266)

… through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)

… and services in accordance with statutory requirements for the period January 1, 2016 through May 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.6 million. Key Findings The … requirements and expended $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217

Walton Fire Department – Financial Operations (2017M-242)

… complete accounting records of disbursements, receipts or cash balances. Bank accounts were not reconciled and reported …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Broome County – Financial Condition (2017M-187)

… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern …

https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

… reports were not adequate: The bookkeeper maintained two cash ledgers. Bank reconciliations were performed …

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

Contract Advisory No. 24

… money and can benefit the vendor community by improving cash flow. GFO, Chapter XI, Section 11.H - Early Pay …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. … Recommendations Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Town of Tyrone – Financial Management (2014M-343)

… our audit was to review the Board’s financial management for the period January 1, 2010 through September 26, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.2 million Key Findings The … the level of fund balance that must be maintained for sufficient cash flow and other purposes. Develop …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343

Town of Rush – Board Oversight (2014M-193)

… to examine the Board’s oversight of financial operations for the period January 1, 2012 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $2.6 million. Key Findings The … of all Town officers who received and disbursed cash for fiscal years 2012 and 2013. Key Recommendations Conduct a …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193

Overview – Travel and Conference Expense Management

… conference expenses. One of the purposes of this guide is to provide you with an overview of key elements that you … of the local government or school district. In addition to policy development, this guide also includes practical … travel forms; using credit cards and cash advances to pay for travel; extension of travel for personal reasons; …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overview