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Town of Newstead – Joint Highway Facility Project (2012M-260)

… 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 … which comprises five elected members: the Town Supervisor and four Council Members. In February 2010, the Board … An inter-municipal agreement was entered into by the Town and the Village to address their respective involvement with …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… District is a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

Town of Tompkins Fire District – Board Oversight (2023M-33)

… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Town of Darien – State Contract Loader Purchases (2013M-88)

… not verify that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and … appropriate contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot demonstrate that …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88

Use of Foreign Fire Insurance Tax Money (2017-MS-5)

… to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) … of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester … our audit was to determine whether FFI tax money was spent in accordance with special act legislation, city charters or …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5

Town of Johnsburg – Management Oversight and Online Banking (2013M-6)

… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6

Village of New York Mills – Justice Court (S9-14-4)

… determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period … The Village covers approximately one square mile and has approximately 3,300 residents. The Board of Trustees … collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

Village of Belmont – Water and Sewer Operations (2014M-101)

… The Board has not established policies or procedures for billing and collecting water and sewer rents, determining … to determine the causes of water loss and take steps to address the possible causes as they are identified. Develop … and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer properly maintains …

https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Town of Huntington – Payroll and Legal Services (2013M-28)

… The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, … The Town of Huntington is located in Suffolk County and has a population of approximately 191,000. The Town Board … consists of five elected officials, the Town Supervisor and four Board members. Total Town expenditures for the year …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28

Village of West Hampton Dunes – Financial Operations (2013M-390)

… Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. … filing due date. Estimated revenues and expenditures in adopted budgets were not realistic, resulting in annual …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390

Town of German – Supervisor’s Records and Reports (2023M-54)

… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Village of Northville – Joint Youth Activity Program (2016M-339)

… activity’s financial activities were properly recorded and reported and collections were adequately safeguarded for the period … operate youth development activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339

Utica Academy of Science Charter School – Purchasing (2015M-71)

… of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the … year, the School had approximately 240 enrolled students and budgeted appropriations totaled approximately $2.7 … made purchases after obtaining the necessary approvals and, if applicable, after obtaining the appropriate number of …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… five-member Town Board comprising the Town Supervisor and four Board members. The Town’s 2012 adopted budget … most aspects of the functions relating to the receipt and disbursement of moneys without providing sufficient … Town of Callicoon Cash Receipts and Disbursements 2013M16 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed … five-member elected Board of Trustees comprising the Mayor and four Trustees. The Village’s total general fund …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Orchard Park Public Library – Audit of Claims (2016M-191)

… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written … expenditures totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through May 6, 2016. Key Findings …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191