Search
Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Lincoln Fire District – Financial Activities (2012M-228)
… January 1, 2011, through August 31, 2012. Background The Lincoln Fire District is located in Madison County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… members and expenditures totaling $22,010 for a storage building on Department property were not permissible by law. The Board … operating within its legal authority. Recover the cost of building the building on Department property or consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… are legitimate Company expenditures. Consider using credit cards in place of debit cards. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Ulster 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-352Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… to April 30, 2013. Background The Ethelbert B. Crawford Public Library District is located within the Monticello … account during our audit period, which is not permitted by Law. Four disbursements totaling $89,000 were for a public works contract that was not competitively bid as …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Town of Middlefield – Budgeting (2015M-109)
… 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Springport – Financial Management (2014M-329)
… a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted appropriations … funds with the same tax base to the extent permitted by statute. Adopt budgets that include realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Wright – Financial Operations (2014M-277)
… records. Key Recommendations Adopt realistic budgets based on prior years’ actual results and current and future known …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of York – Budgeting and Financial Oversight (2014M-181)
… for and oversee the financial duties performed by the Firm. The Board did not perform an annual audit of the … technology. Provide proper oversight of the outside firm to ensure its staff maintain complete, accurate and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Westfield, Town of – Financial Management (2013M-389)
… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … funds based on personal service costs. Account for all sales and use tax revenues in the … management of the highway townoutsidevillage fund for the period January 1 2010 through November …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Kiantone – Town Clerk (2014M-273)
… Audit The purpose of our audit was to review the processes and procedures over Town Clerk operations for the period … The Town of Kiantone is located in Chautauqua County and has a population of approximately 1,350. The Town is … The Clerk did not remit all property tax penalties and interest due the Supervisor. The Clerk did not record or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Thurston – Financial Management (2013M-280)
… financial condition for the period January 1 2011 thr …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… of our audit was to evaluate the Town’s claims processing and purchasing practices for the period January 1, 2013 … The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is … by a five-member Town Board which comprises the Supervisor and four Board members. Budgeted appropriations for the 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of … The purpose of our audit was to review the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Huron – Financial Management (2014M-367)
… review the Town’s financial management, budget practices and resultant financial condition for the period January 1, … Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town is … total approximately $2.16 million. Key Findings The Board and Town officials have not developed multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Reading – Financial Management (2013M-217)
… through August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town Board consisting of the … develop procedures to ensure that unassigned fund balance is maintained at an appropriate level and only assign fund …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … held by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare … accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at any …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Dickinson – Fiscal Oversight (2014M-337)
… approximately $615,000. Key Findings The Supervisor did not provide the Board with adequate monthly financial … reports. The Supervisor paid claims before receiving an abstract from the Town Clerk. The Board did not audit, or cause to be audited, the financial records …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337