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Town of Bainbridge – Financial Management (2016M-332)
… Town’s financial condition for the period January 1, 2015 through July 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 … to fund recurring expenditures, adopting budgets that were not structurally balanced by appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… for proper Village purposes for the period June 1, 2015 through August 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. … duties with limited Board oversight. The Board did not require an annual audit of the Clerk-Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Newfane – Supervisor's Financial Records (2017M-7)
… $5.8 million. Key Findings The Supervisor relied on his secretary and the Town's CPA firm to maintain the … Town attorney and seek recovery of unpaid real property taxes. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Liberty – Justice Court Operations (2016M-336)
… financial operations for the period January 1, 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 … Manager to sign all disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … recovery plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Shortsville – Board Oversight (2015M-5)
… and financial condition for the period June 1, 2013 through October 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a … approximately $1.6 million. Key Findings The Board did not conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Mill Neck – Financial Management (2014M-358)
Village of Mill Neck Financial Management 2014M358
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… and disbursement practices for the period June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has … the activity, with limited oversight. The Board did not annually audit the Clerk-Treasurer’s records. The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Schroeppel – Cash Disbursements (2014M-296)
… had custody of cash and performed bank reconciliations. Payrolls were not effectively reviewed or certified by any … for these positions as provided by statute. Ensure that payrolls are thoroughly reviewed and certified by a Town …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… pay for periodic waste sampling that could be paid for by haulers. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Port Dickinson – Financial Condition (2014M-154)
… the general and sewer funds for the period June 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. … $1.5 million. Key Findings Village officials did not develop structurally balanced budgets and continually …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Ulster – Fire Protection Services (2015M-177)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,300. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Tyrone – Financial Management (2014M-343)
… financial management for the period January 1, 2010 through September 26, 2014. Background The Town of Tyrone is … Boards financial management for the period January 1 2010 through September 26 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsWestern Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Rush – Board Oversight (2014M-193)
The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2012 through April 30 2014
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Dickinson – Fiscal Oversight (2014M-337)
… over financial operations for the period January 1, 2013 through September 30, 2014. Background The Town of Dickinson … over financial operations for the period January 1 2013 through September 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls … 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Pittsfield Fire District – Board Oversight (2016M-305)
… internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and separate … for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305