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Village of Cato – Water Financial Operations (2023M-145)
… – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials … until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Keene – Records and Reports (2024M-27)
… report – pdf] Audit Objective Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and … were not reported in the annual financial report (AFR). Of the 20 journal entries we reviewed, six (30 percent) were … with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Poestenkill – Credit Card Purchases (2024M-34)
… but not limited to, household and personal care items, video streaming services and clothes that were made by the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Forensic Audit of Dual Employment Approvals and Conflicts
… and around the New York City metropolitan area. MTA's Code of Ethics (Code) allows employees to engage in external … own outside employment policy to supplement the Code. As of June 30, 2010, we found that the MTA and its agencies had … the exact same time periods. Key Findings We found that 58 of the 78 dually employed MTA employees did not notify MTA …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsVillage of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … June 1, 2015 through June 30, 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Distribution of Utility Arrears in New York State
… are downstate: 60 percent of customers in arrears are in New York City and Long Island and they comprise 68 percent of the … Grid LI (Grid LI) on Long Island, and National Grid NY (Grid NY) in portions of Queens. In addition, Public …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateVillage of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … through December 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The … Village, which has a population of approximately 3,000, is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the … June 1, 2013 through June 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town 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
… risk of improper payments and fraud, largely the result of identity theft. Further, even without considering claims from the … of Motor Vehicles to assist in verifying applicants’ identity and eligibility and identify potentially fraudulent …
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 … 1, 2014 through March 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 2, 2016. Background The Town of Chester is in Orange County and has a population of …
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)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… changes or reassignments may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department ID to another Business Unit … contract was subject to prior approval by the Office of the State Comptroller (OSC), the reassignment requires OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsTown of Volney – Financial Operations Oversight (2024M-93)
… report – pdf] Audit Objective Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his … and the Town Board (Board) provided adequate oversight of financial operations. Key Findings The Supervisor did not … and the Board did not provide adequate oversight of financial operations. As a result, the Town may have …
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)
… – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …
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)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of …
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)
… and account for Department assets. As a result, there is an increased risk that Department assets could be lost, …
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)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23