Search
Village of Madison - Collections (2023M-160)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Village of Greene – Investment Program (2023M-112)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted … it to reconciled bank balances and money on hand. As a result, there was an increased risk that collections …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… was to examine the Village’s processes and procedures over cash receipts from parking violations for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Old Westbury – Justice Court (2017M-64)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Village of Solvay – Financial Management (2023M-49)
… $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. Take action to ensure electric fund revenues …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… of Workers' Compensation Program Statement of Assessable Expenses for the three fiscal years ended March 31, 2011. … of the State. The Law requires that recoverable expenses be audited by the State Comptroller. Key Finding We …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… Ensure accounting records are maintained in a complete and accurate manner. Ensure the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … and auditing claims – was weak and highly susceptible to errors and irregularities occurring without detection. Key … financial records and reports. Ensure that a complete list of all community development moneys is prepared, and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Clifton – Financial Management (2014M-217)
… for the period January 1, 2013 through April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. The Town is governed by … and four council members. Budgeted appropriations for 2014 total approximately $1.4 million. Key Findings The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… and fundraising records were not maintained. Petty cash funds were not properly overseen or accounted for. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Potter – Town Clerk (2020M-113)
… report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections … audit the Clerk’s records to ensure records, deposits, reports and collections are remitted in an accurate and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the … 1, 2012 through December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… $1.8 million. Key Findings Repeated appropriation of fund balance drove the year-end total of unassigned funds to … balanced budgets with less dependence on using fund balance to finance operations. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21City of Salamanca - Collections (2023M-131)
… $50,000 did not have the correct form of payment (cash or check) listed in the collection records. 26 entries …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Ensure that the Financial Secretary maintains adequate cash receipts records and the Treasurer deposits funds in a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Operational Advisory No. 28
… following is in place: SFS funds should have sufficient cash balance to make any payments. Agencies should be aware …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeTown of Chili - Financial Management and Cash Receipts (2019M-167)
To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town depart
https://www.osc.ny.gov/files/local-government/audits/pdf/chili-2019-167.pdfTown of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to the Town Board.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-castle-2020-19.pdf