Search
Town of Carmel – Selected Financial Activities (2015M-201)
… reconciliations and officials were unaware that gasoline worth $51,900 was unaccounted for. Staff routinely …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… with statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. … statute. Village officials disagreed with certain aspects of our findings and recommendation, but indicated they have …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… in October 2018. Background The Village of Ballston Spa is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fTown of East Hampton - Budget Review (B19-7-10)
… deficit in the Town’s general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Town of Shawangunk - Sewer District Charges (2018M-122)
… services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer … with the Town Attorney to determine whether a written agreement with DOCCS is necessary to clarify rates to be …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Westfield - Real Property Acquisition (2019M-119)
… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of West Haverstraw - Summer Program (2019M-146)
… complete report - pdf] Audit Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146City of Middletown - Water System Cybersecurity (2019M-22)
… complete report - pdf] Audit Objective Determine whether City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have … water system. Provide IT security awareness training to City employees at least annually. City officials agreed with …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Village of Menands - Justice Court Operations (2019M-185)
… [read complete report - pdf] Audit Objective Determine whether the Justices … that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185City of Long Beach - Financial Condition (2019M-133)
… from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Town of Clarendon – Justice Court Operations (2013M-362)
… 1, 2012 to November 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Bovina - Records and Reports (2019M-200)
Determine whether the Supervisor maintained complete accurate and timely accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Town of Carroll - Audit Follow Up (2013M-221-F)
… [read complete report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the … The purpose of our review was to assess the Towns progress as of October 2019 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fVillage of Gowanda - Sewer Financial Operations (2019M-199)
… for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated … for and effectively managed the financial operations of the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Wawarsing - Recreation Department Records (2019M-20)
… to accounting records. The Director should ensure that all Department all documentation supporting program fees are maintained, and …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Office. Key Findings The Board did not ensure that all disbursements represented proper Department expenses, … should have developed procedures to help ensure that all cash disbursements were approved prior to payment and … should have developed procedures to help ensure that all cash receipts, including fundraising receipts, were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Cherry Valley – Budget Review (B4-14-21)
… 2015 fiscal year are reasonable. Background The Town of Cherry Valley is located in Otsego County. Our Office …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). … (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective oversight of its service …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts … daily collections totaling $438 (64 percent). Deposit all tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Village of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … 1, 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197