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Village of Remsen Audit Follow Up – 2020M-119-F
… report – pdf] | [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in … responsible for managing the Village’s operations. Results of Review Based on our limited procedures, the Village has …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fTown of Hillsdale – Justice Court Operations (2014M-312)
… activities for the period January 1, 2013 through June 23, 2014. Background The Town of Hillsdale is located in …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the period January 1, 2014 through July 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Village of Mill Neck – Financial Management (2014M-358)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Town of Otselic – Selected Financial Operations (2012M-220)
… accounting records and reports, collecting community development loans, preparing and collecting water billings, … and reports. Ensure that a complete list of all community development moneys is prepared, and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Bombay – Justice Court Operations (2015M-208)
… audit was to review the Town’s internal controls over the Court’s financial operations for the period January 1, 2014 … of Motor Vehicles’ scofflaw program. … Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of New Baltimore – Procurement Practices (2013M-203)
… $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town policy. Town officials stated that items … were not made through OGS or County contract. The required prior Board approvals of purchases exceeding policy …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly accounted for … an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. … Town of Bethany Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Village of North Syracuse – Claims Audit (2014M-131)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period … of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is governed … reviewing the actual claims. Key Recommendation Conduct a thorough and deliberate audit of claims before authorizing …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Town of North Elba – Cash Collections (2020M-49)
… [read complete report - pdf] Audit Objective Determine whether Town Clerk and departmental collections were properly … adequate oversight of golf course collections. The Park Manager did not ensure employees remitted collections at the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Town of Middleburgh – Claims Audit Process (2023M-56)
… claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town debit card. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Cuyler – Town Clerk Operations (2017M-207)
… property taxes for the period January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207City of White Plains – Claims Auditing (2016M-367)
… 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. It is governed by a seven-member Common Council. The 2016-17 fiscal year … million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Village of Ossining – Parking Ticket Collections (2017M-259)
… Key Findings The Board has not adopted adequate policies and practices for collecting unpaid parking fines. The … actions. Key Recommendations Adopt written policies and procedures for collecting unpaid parking tickets. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Town of Hartwick – Water District Operations (2017M-250)
… The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is … Ensure that accurate information is kept on each property and is compared to the Town’s billing records to ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Orleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Village of Fort Johnson – Claims Processing (2016M-324)
… Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $268,000. Key Finding Village …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established policies and procedures to adequately safeguard electronic data and computer …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Village of Tuxedo Park - Board Oversight (2018M-66)
… Audit Objective Determine whether the Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings … Key Recommendations Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66