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Town of Keene – Records and Reports (2024M-27)

… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

Town of Butternuts – Accounting and Reporting (2016M-323)

… proper allocation of sales tax revenues and correct the payment of prior years’ inequitable and improper allocations. …

https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323

City of Amsterdam – Records and Reports (2013M-266)

… years the independent auditor issued qualified opinions on the City’s financial statements. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266

Delaware County – Vehicle Usage and Disposal (2014M-258)

… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is … used. None of the six departments adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Putnam County – Court and Trust Funds (2017M-221)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221

Orange County – Court and Trust Funds (2017M-225)

… into her custody. Key Finding The records maintained by the County Clerk and Surrogate’s Court were up-to-date and … abandoned property to the State Comptroller as prescribed by statute. Key Recommendation There were no recommendations …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225

Allegany County – Court and Trust Funds (2014M-74)

… delivered to the County Treasurer (Treasurer). Payments made pursuant to court orders commonly involve surplus moneys … Maintain a court and trust fund register as required by law. Ensure that all moneys deemed abandoned property are …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74

Putnam County – Court and Trust Funds (2024-C&T-2)

… read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made … The purpose of our review was to determine whether County officials have …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2

Lewis County – Court and Trust Funds (2024-C&T-1)

… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … The purpose of our review was to determine whether County officials have established …

https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1

Oneida County – Court and Trust Funds (2023-C&T-3)

… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through October 12, 2023. Background Pursuant to a court order, certain assets may be provided to the court …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3

Herkimer County – Court and Trust Funds (2023-C&T-2)

… of balances to the Treasurer and OSC. Court-ordered money is deposited into an interest-bearing account and the interest earned for each action is properly accounted for and recorded. 1 Security interest … of any person entitled to payment from the estate is unknown. …

https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2

Tioga County – Court and Trust Funds (2023-C&T-1)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …

https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1

Jefferson County – Court and Trust Funds (2022-C&T-6)

… controls to safeguard and account for court and trust funds for the period January 1, 2019 through September … appropriate records and properly reported court and trust funds and abandoned property . However, the Treasurer … not provide the depository (bank used to hold court and trust money) with an itemized list of each court action and …

https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6

Oswego County – Court and Trust Funds (2022-C&T-5)

… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September … The purpose of our review was to determine whether County officials have established …

https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5

Delaware County – Court and Trust Funds (2022-C&T-2)

… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials …

https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2

Livingston County Court and Trust Funds (2022-C&T-4)

… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …

https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4

Schoharie County Court and Trust Funds (2022-C&T-3)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …

https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3

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