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Town of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Controls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee … critical steps established in the Security Policy and the Classification, Encryption, Authentication, and Logging … data comply with provisions of the Security Policy, the Classification, Authentication, Encryption, and Logging …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemVillage of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. … did not ensure that Court money was always deposited in a timely manner. Monthly accountabilities of funds were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Town of Chester – Property Tax Exemptions (2016M-325)
… did not establish, by local law or resolution, all the required exemptions. Key Recommendations Review all …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of LaGrange – Selected Financial Activities (2013M-107)
… and internal controls over the Town’s financial operations for the period January 1, 2011, through September 30, 2012. … documented. Further, 166 cases were not reported to the State Comptroller’s Justice Court Fund. The Town also did not … procedure for the deactivation of user accounts as soon as employees leave Town service. Develop a comprehensive IT …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Anthem Blue Cross – Coordination of Benefits With Medicare
… in addition to the Empire Plan such as Medicare, the federal health insurance program for people aged 65 and older …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other … may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department … Agencies must concurrently transmit two transactions for agency reassignment of a contract: An amendment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… amends State Finance Law by adding a new Section 165-A, and Chapter 106 of the Laws of 2012, which amends the Public … 2012 (Act). The Act imposes limitations on vendors that do business with the Iranian energy sector and seek contracts … of Iran. The Act defines a “person” as a natural person, corporation, company, limited liability company, business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Town of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Village of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As a result, the Board’s … not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Town of Castile – Tax Collection Remittance (P1-24-23)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23DiNapoli Statement on Governor's Veto of Transparency Legislation
… sponsors, Senator Cooney and Assemblywoman Solages, to keep pushing for it and keep taxpayers informed about …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTown of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) … all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Java – Tax Collection Remittance (P1-24-21)
… report – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21