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Cayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Steuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Ulster County – Court and Trust Funds (2014M-352)
… our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance for safekeeping, such as surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Enterprise Charter School – Enrollment and Billing (2014M-378)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2013 through … Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The … Recommendations Periodically verify students' residences and require new proof of residence when a student moves. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Village of St. Johnsville – Records and Reports (2015M-1)
… located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled … did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… audit was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through … is a district corporation of the State, distinct and separate from the Town of Amenia, in Dutchess County. The … for the services of 11 professionals totaling $290,500 and did not obtain the required number of quotes for 17 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Mohawk – Records and Reports (2013M-113)
… audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed … the Town Board which comprises four elected Board members and an elected Town Supervisor. The Town’s 2013 adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Mamakating – Records and Reports (2015M-164)
… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The … because cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164City of Mechanicville – Records and Reports (2012M-162)
… The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is … services mainly through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and reports, City officials were unable to determine the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Wayne County Court and Trust Funds (2022-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schuyler County – Court and Trust Funds (2021-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Cohoes Public Library – Governance and Operations (2015M-259)
… $242,000. Key Findings The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the Library. The … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Town of Morehouse – Records and Reports (2021M-182)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or … Town Supervisor Supervisor maintained complete accurate and timely financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records. As a result, the Board lacked …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Jay – Records and Reports (2023M-22)
… of Jay (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial … Town of Jay Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Wyoming County Court and Trust Funds (2020-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through March … The County Treasurer (Treasurer), County Clerk (Clerk) and Surrogate’s Court must develop sound procedures and … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, … The Town of Amsterdam is located in Montgomery County and has a population of approximately 5,600 residents. The Town Board comprises the Town Supervisor and four Council members. The Town’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Exeter – Records and Reports (2015M-23)
… Background The Town of Exeter is located in Otsego County and has a population of approximately 990. The Town is … not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the Supervisor filed the … notices to remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23