Search
Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its …
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)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
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)
… and accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63DEC Management of Invasive Species (2019-S-026) - Maps
… For more information, read our audit report: Department of …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsTown of Jefferson – Selected Financial Operations (2014M-332)
… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Westerlo – Selected Financial Activities (2013M-323)
The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for the period Ja
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Mamakating – Records and Reports (2015M-164)
… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 … general and highway funds continued to be reported in the town-wide funds. While the 2014 annual financial …
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)
… of our audit was to review the City’s financial management system for the period January 1, 2010, through February 29, … one of whom is the Mayor. The City finances these services mainly through real property taxes, State aid, and … manage and monitor the City’s financial management system. Even after years of unfiled financial reports, lack …
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)
… to perform their job duties. Review and approve all water account adjustments. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Village of Palmyra - Justice Court Operations (2019M-202)
… are investigated and resolved promptly. Turn over excess or unidentified money to the Village or Justice Court Fund as appropriate. Ensure the annual audit … accountability is performed and addresses any unreconciled or unidentified cash balances. Village and Court officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Eagle – Wind Power Revenues (2014M-125)
… April 8, 2014. Background The Town of Eagle is located in Wyoming County and has approximately 1,200 residents. The … received from the renewal energy company are accurate and in accordance with applicable agreements. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Richford - Town Clerk/Tax Collector (2019M-236)
… the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling … real property tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial records and reports … that were incomplete or unsigned. The Supervisor did not submit financial reports to the Board. The Board did not … records and reports or retain an independent auditor to do so. … The purpose of our audit was to evaluate the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169City of Syracuse – Water System Cybersecurity (2019M-173)
… have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were … local user accounts, including disabling unneeded accounts in a timely manner. Establish a process for staying current …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Village of Dering Harbor – Board Oversight (2020M-29)
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Monitoring and Administration of Public Protection Grant Programs
… Justice Services (Division) is adequately administering and monitoring selected public protection grant programs to … active during the period April 1, 2016 to June 30, 2019, and information provided by the Division through December 19, … mission is to enhance public safety by providing resources and services that improve the quality of the criminal justice …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsTown of East Hampton – Budget Review (B7-14-18)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Town of Hampton – Justice Court Operations (2013M-305)
… monthly accountabilities, properly account for bail money held by the Court or submit the required monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305