Search
Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is governed by an elected Board of Trustees comprised of six …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and … four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s … The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed by an … did not adequately segregate duties related to the collection, recording, and depositing of receipts, the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237North Shore Public Library – Financial Condition (2013M-344)
… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County … members. It reported operating expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Oyster Bay - Financial Condition Management (2020M-74)
… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Addison Central School District – Financial Condition (2016M-30)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of $448 based … in District records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper performed the Supervisor’s financial … is an important internal control for preventing errors and misappropriation of assets . By allowing others to …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Morehouse – Records and Reports (2021M-182)
… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. Cash balances were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Dix – Justice Court Operations (2022M-06)
… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Watkins Glen – Justice Court Operations (2021M-146)
… - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, … collections were not deposited intact. The net effect of the reporting errors was a $3,320 overpayment to the … 1,311 cases were not properly reported to the Department of Motor Vehicles (DMV). The Court’s computerized accounting …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Erie County Probation Department – Restitution Payments (S9-20-11)
… officials had $36,013 they could not provide support for the source of the funds that could potentially be used to … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementThurston Fire Company – Board Oversight (2016M-429)
… For 2015, the Company’s revenues totaled $2,623 and expenses totaled $2,233. Key Findings No review of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… including those of the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, … Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is … elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The Town did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Wales – Financial Management (2017M-32)
… was to review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by an elected five-member Town Board. General and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32