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Town of Sardinia – Tax Relief Rebate Program (2014M-189)

… of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … amount of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners … The purpose of our audit was to review the Towns tax relief rebate program for the period August 1 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189

Town of Great Valley – Town Clerk (2014M-29)

… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for … not deposit all collections or remit all tax collections to the Town and County in a timely manner. The Board did not … the Clerk’s records or engage an independent accountant to do so. Key Recommendations Issue duplicate receipts when …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29

Town of Franklin – Financial Operations (2014M-32)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32

Town of Erin– Inappropriate Highway Purchases (2014M-16)

… Purpose of Audit The purpose of our audit was to review Highway Department purchases for appropriateness … $68,501 during the audit period that did not appear to have a legitimate Town purpose. Key Recommendations Adopt … The purpose of our audit was to review Highway Department purchases for appropriateness …

https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16

Town of Croghan – Financial Management (2014M-340)

… 2013 through May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by … financial management practices for the period January 1 2013 through May 31 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)

… County Pomona Grange and one by the Chautauqua County Farm Bureau. General fund expenditures totaled $2.3 million for the 2016 …

https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and

Town of Hammond – Town Clerk Operations (2014M-350)

… the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. Background The Town … review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350

Town of Johnstown – Payroll (2014M-55)

… 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of approximately 7,100 and … to leave time. Employees did not record their work time in a consistent manner. Key Recommendations Enforce the …

https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55

City of Johnstown – Information Technology (2020M-127)

… user accounts were disabled. Have a written contract or service level agreement (SLA) with the IT service provider to define responsibilities. Develop or adopt a …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

Hamilton Central School District – Procurement (2020M-168)

… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168

Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… deficits during the audit period with totals ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer districts experienced …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

Village of Millbrook - Financial Operations and Procurement (2018M-135)

… The Board provided adequate oversight to ensure that Village resources are safeguarded. Village officials procured goods and services in accordance … officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135

West Seneca Central School District - Community Education (2019M-241)

… oversight to help ensure that community education program fees were properly accounted for. Key Findings District … the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in … and procedures are in place for reconciling program fees, overseeing third-party vendors and for collecting …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241

Town of Allen - Town Clerk Fees (2016M-28)

… was to evaluate the Clerk's financial management practices for the period January 1, 2013 through November 19, 2015. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $481,000. Key Findings The Clerk … was to evaluate the Clerks financial management practices for the period January 1 2013 through November 19 2015 …

https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28

Chenango Valley Central School District -- Budget Review (B19-4-2)

… fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2

Town of Brant – Justice Court (2014M-180)

… April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not … (JCF) in a timely manner. The Justices did not follow up on pending cases or enforce unpaid fines and fees. The Board …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

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