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Town of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Village of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Village of Whitney Point – Cash Disbursements (2013M-69)
… Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is governed by an elected Board of Trustees comprised of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 … fiscal year was $1.22 million. Key Findings The Mayor and the Board did not conduct a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor … to ensure that all Village payments were supported and in compliance with the Village’s procurement policy. The …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Minden – Budgeting (2014M-366)
… of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. … population of approximately 4,300. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … of our audit was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Newfane Central School District – Financial Management (2020M-88)
… funds improperly restricted to surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Greenville – Tax Collector (2020M-81)
… complete report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to … The purpose of our audit was to review the establishment and use of the Towns reserve funds and to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Harford Fire District – Records and Reports (2016M-170)
… did not implement compensating controls. Annual financial reports were not completed within the 60-day requirement for … were inaccurate, and at times, illegible; his financial reports were inconsistent, untimely and inaccurate. Neither … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over salaries and … over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. … employees. The Board did not include the compensation paid to the Supervisor for services as cemetery official in the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Russia – Financial Management (2014M-212)
… of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2013 through … for the general management and control of the Town’s financial and operational affairs. Expenditures for the … a reasonable amount of fund balance to meet the Town’s needs and formulate a plan for the use of excess funds in a …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Village of Maybrook – Financial Condition (2020M-54)
… revenues when warranted. Ensure adequate fund balance is available before appropriating it to finance operations. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Milford – Justice Court Operations (2014M-279)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open because they had not been properly reported to the State … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17North Salem Central School District – Time and Attendance (2016M-209)
… two schools with approximately 1,160 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Oil Spill Fund
… Hotline. Oil Spill Damage Claims If you are the victim of someone else’s oil spill, you may file a damage claim … certified mail. Other Information Annual Financial Report of the Fund Financial History of the Fund …
https://www.osc.ny.gov/about/oil-spill-fundConesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173