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Town of Kirkwood – Justice Court Operations (2016M-414)
… The Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected Justices. The … collected more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that … Ensure all bank accounts are reconciled on a monthly basis and promptly investigate and resolve any variances noted. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Mentz – Board Oversight (2016M-403)
… for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… are compensated under programs covering both occupational and non-occupational disability and sickness. Coverage for these benefits, with limited … on participating insurance carriers, selfinsurers, and self-insured political subdivisions of the State. The Law …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchTown of Stockport – Disbursements (2013M-216)
… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringJohnstown Public Library – Cash Receipts (2014M-304)
… timely manner. Perform an audit or review of cash receipts on a monthly basis. … Johnstown Public Library Cash Receipts …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Brighton Memorial Library – Board Oversight (2015M-116)
… The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly invested at unauthorized financial …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of South Bristol – Financial Management (2015M-140)
… and repeatedly adopted budgets that were not based on realistic revenue estimates. The Supervisor has not …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Otisco Fire District – Financial Operations (2016M-415)
… the District’s financial activity, review monthly reports and ensure District audit requirements were met for the … District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The … The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… 31, 2014. Background The Town of Petersburgh is located in Rensselaer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of Clifton – Financial Management (2014M-217)
… 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 an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Chestertown Fire District – Claims Processing (2016M-387)
… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of Darien – State Contract Loader Purchases (2013M-88)
… price lists from the vendor when purchasing equipment on State contract, and compare the vendor’s pricing with the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … $2.4 million over the past five years, due primarily to the Board relying on fund balance as a financing source …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Geneva Housing Authority – Cash Receipts (2015M-160)
… Cash receipt duties were not adequately segregated and compensating controls were insufficient. The Authority … cash level. Access rights to the housing software and accounting system are not properly restricted. Key … Ensure that user access rights in the accounting system and housing software are limited to only those functions …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Town of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29East Islip Union Free School District - Financial Condition Management (2020M-24)
… limit. Develop and adopt budgets with realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementTown of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12