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Town of Brasher – Spending of Casino Compact Money (2013M-131)
Town of Brasher Spending of Casino Compact Money 2013M131
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability for the cash receipts process. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… 1, 2012 through July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by … County. It serves the residents of the Bayport-Blue Point School District and is governed by an elected … BayportBlue Point Public Library Employee Leave Accruals and Procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mTown of Rosendale – Financial Operations (2015M-38)
… water, including inaccurate metering and significant leaks. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Village of Westfield – Water and Sewer Operations (2014M-209)
… $8.5 million. Key Findings The Treasurer only relevied closed overdue water and sewer accounts instead of all unpaid …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Perry – Water Accountability (2014M-31)
… Ensure that all water services are metered and that meter readings are reviewed for reasonableness. …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 … all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Springport – Financial Management (2014M-329)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The … underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Sayville Public Library – Treasurer (2016M-334)
… requirement for holding public office. Key Recommendations Consult with legal counsel about the Library’s relationship …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Willing – Justice Court Operations (2014M-377)
… Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its audit … by the Court and properly report disposed cases to the DMV. Perform an annual audit of the Justice’s records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of West Seneca – Purchasing (2015M-11)
… 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. … does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves approximately 3,000 residents. The Library is a school district public library governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether … disbursed 84 checks totaling $394,037 prior to the Board resolution authorizing payment. The Treasurer does not … audit and approval before payment and include a detailed resolution of such audit and approval in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … The Orient Fire District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Unified Court System Bulletin No. UCS-59
To explain processing of Prepaid Legal Service Benefit for tax purposes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitBolton Central School District - Fund Balance Management (2018M-249)
… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249