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Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and collection procedures for the period January 1, 2015 … The purpose of our audit was to review the Towns water rent billing and collection procedures for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Glenville – Justice Court Collections (2016M-246)
… over the collection, recording and reporting of receipts for the period January 1, 2015 through April 30, 2016. … collections in 2015 totaled approximately $390,600 for fines, fees and surcharges and $48,000 for bail. Key Finding Court collections were accurately …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… districts. The Town did not enter into a written agreement with the Town of Chesterfield, which bills, collects and … districts. Enter into a written intermunicipal agreement with the Town of Chesterfield. Ensure that penalties are …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Town of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal operations for the period January 1, … Annually audit, or retain an independent auditor to audit, the Clerk’s and Tax Collector’s books and records. … The purpose of our audit was to assess the processes and procedures for the Clerks fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
The purpose of our audit was to review various selected financial operations and the Justice Court for the period January 1 2013 through August 31 2014
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North Norwich – Budgeting (2015M-54)
… determine if Town officials effectively planned, monitored and controlled the Town’s budget for the period January 1, … The Town of North Norwich is located in Chenango County and has a population of approximately 1,800. The Town is … Town Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the … checking account. The current Supervisor made adjustments to the accounting records, including cash and fund balance …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Virgil – Justice Court Operations (2015M-77)
… not ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s … files and bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Saranac – Payroll (2014M-289)
… July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population of approximately … check stock was not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with … properly allocate operating costs between the Town’s two water districts, and adopted budgets for one district were … has not adopted a multiyear financial plan to address the water districts’ future financial needs. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected financial … The purpose of our audit was to review the Towns internal …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the … The purpose of our audit was to review the Towns practice for allocating sales tax revenue for the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The Town was categorized as being "susceptible to fiscal stress" in a report issued in September 2104 as … budget are reasonable. The Town has adopted a local law to override the tax levy limit in 2015. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the … Town Board, and the Supervisor appointed a Budget Officer to assist with daily accounting requirements. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period January … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … The purpose of our audit was to review the processes and procedures for the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, 2013. … The purpose of our audit was to determine if Town officials …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Hague – Departmental Cash Receipts (2014M-320)
… for 2014 were approximately $2.5 million. Key Finding The Board has established adequate internal controls …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the … special district. Provide monthly financial reports to the Board that include fund balance amounts and reconciled …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… through June 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360