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Town of Ulster – Fire Protection Services (2015M-177)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the … 1, 2013 through March 31, 2015. Background The Town of Ulster is located in Ulster County and has a population of … The purpose of our audit was to determine if the Board is monitoring the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Clarence Public Library – Audit of Claims (2016M-355)
Clarence Public Library Audit of Claims 2016M355
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Village of Fort Plain – Leave Benefits (2020M-101)
… policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of East Hampton - Budget Review (B20-7-10)
… The Town’s 2021 tentative budget includes a proposed tax levy of $60,177,065. Key Recommendations The budget …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Town of Patterson – Justice Court Operations (2020M-63)
… to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. The … operating funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27City of North Tonawanda – Financial Operations (2012M-203)
… company fundraisers that operated at a loss and provided free alcohol to participants. City officials did not maintain … the sale of alcoholic beverages, confer with the City’s legal counsel as to the City’s potential liability to third …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203City of Saratoga Springs – Financial Condition (2012M-201)
… the financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December … The City of Saratoga Springs is located in Saratoga County and has a population of approximately 28,000. The City is governed by its Charter and other general laws of the State of New York. The City …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Saugerties – Justice Court Operations (2015M-47)
… The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which … Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key Findings The Justices did not perform adequate bank reconciliations and accountability analyses. Neither Justice reconciled bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Monticello – Records and Reports (2020M-104)
… Treasurer (Treasurer) maintained accurate, complete and timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank … Village Treasurer Treasurer maintained accurate complete and timely records and reports …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Improving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process
… State Comptroller OSC has written this guide as a resource for those governing bodies and officials who are responsible for the audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-processTown of Mamakating – Records and Reports (2015M-164)
… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The … because cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of Louisville – Water User Charges (2015M-44)
… The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is … or provide sufficient oversight of billing, collecting and recording of water payments and adjustments to customer accounts. Three users have …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Sand Lake – Justice Court (2015M-121)
… The Town of Sand Lake is located in Rensselaer County and has a population of approximately 8,530. The Town, which … the Court collected approximately $190,000 in fines, fees and surcharges. Key Findings Justices did not ensure that … Ensure that the bank reconciliations performed on the fine and fees and the bail accounts are accurate and promptly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Guilford - Justice Court Accountability (2018M-248)
… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of … The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Town of Carmel – Selected Financial Activities (2015M-201)
… for 2015 are approximately $43 million. Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel … unaware that gasoline worth $51,900 was unaccounted for. Staff routinely circumvented the Town’s purchase order system …
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)
… statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the contractor performed those duties without oversight by the …
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)
… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-f