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Village of Hewlett Neck – Financial Management (2022M-35)

… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… tickets. To increase collections, consider license plate readers, instituting civil action or amnesty programs …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Town of Potter – Town Clerk (2020M-113)

… report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted … receipts or retain receipts for all collections. The Town Board (Board) did not annually audit the Clerk’s … Determine whether the Town of Potter Town Clerk deposited recorded reported and …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… and fundraising records were not maintained. Petty cash funds were not properly overseen or accounted for. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Town of Baldwin – Claims Auditing (2023M-113)

… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately … when procuring goods and services. Ensure each claim has sufficient supporting documentation before …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… that offered a competitive yield. Prepare monthly cash flow forecasts to monitor and estimate funds available …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… report – pdf] Audit Objective Determine whether Town of Southampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure … Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

Town of Cobleskill – Budgeting (2023M-138)

… by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway funds, … of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

City of Salamanca - Collections (2023M-131)

… City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The Comptroller’s … collections were not always accurately recorded and because adequate collection records were not always … City Comptrollers Comptroller collections were recorded and deposited in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… [read complete report – pdf] Audit Objective Determine whether the Neptune Hose … not processed in accordance with the Company’s accounting manual. These disbursements had one or more issues, such as … Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements are adequately supported …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not Board-approved. Eight …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Town of Greig – Long-Term Planning (2023M-13)

… and capital needs and has not outlined its intentions for financing future capital improvements or equipment … resources are available to replace capital assets in a timely manner. Develop and adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Upper Jay Fire District – Board Oversight (2023M-24)

… pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did … audit fire district Upper Jay board oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24

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