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Town of Cortlandville - Improving Private Property (2018M-219)
… whether it may be appropriate to recoup the initial costs for improving the private property. District officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Oversight of Afterschool and Summer Youth Employment Contracts
… the effects of poverty and to provide opportunities for New York City youth and families. To achieve these goals, … between the ages of 14 and 24 with paid summer employment for up to six weeks in July and August. Its Comprehensive … Department contracts, Ridgewood, a Queens County-based not-for-profit organization, provides SYEP and COMPASS services. …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsCity of Long Beach - Budget Review (B19-7-4)
… condition. The City’s initially proposed budget includes a tax levy of $45,092,654 which is $3,218,797 above the limit … adopted a resolution authorizing the City to override the tax levy limit. Key Recommendations Authorize the proposed …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Town of Waterford - Town Clerk Collections (2018M-265)
… fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … Maintain receipts or another acceptable form of documentation for all collections that include the payer, purpose, amount, date of receipt and form of payment. Make deposits of all …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide … B includes our comment on an issue that was raised in the Town’s response letter. … Determine if the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of North Salem - Agricultural Exemptions (2018M-194)
… Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Seneca Falls - Financial Management (2018M-266)
… Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, … representing 55 percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board … Establish written policies governing the amount of unexpended surplus funds that the Town should maintain. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Putnam County – Probation Department Collection of Revenue (2014M-5)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s revenue collection …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Town of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes … and remit all moneys on a timely basis in compliance with statutory requirements. Annually audit, or retain an independent auditor to audit, the Clerk’s and Tax Collector’s books and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Operational Training and Medical Assessments of Train Crews
… review of training files for 45 employees showed that only 16 employees (35 percent) received a passing grade of 80 or … we could determine that only 2 were performed on time; 16 were performed late; 13 were performed early; and 5 were …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsFinancial Oversight of the Advantage After School Program
… contracts with 137 providers to operate programs at 176 sites serving about 17,000 children and youth across the State. State funding for the Program was $19.3 million and $22.3 million in State … which may include redirecting future funds to other sites or providers. Agency Response In its response to the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programCollection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our … Chapter 845 of the Laws of 1977 established the New York Environmental Protection and Spill Compensation Fund (Oil … and operational responsibility for the Fund. The Department of Environmental Conservation (Department) is …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followDepartment of Taxation and Finance: Personal Income Tax
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … of dependents or understated income 7,992 $25,039,648 Tax preparer submitted returns with refundable credits based …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of East Hampton – Budget Review (B18-7-9)
… and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative 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/2018/10/29/town-east-hampton-budget-review-b18-7-9Village of Tuxedo Park - Board Oversight (2018M-66)
… to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. Water rates … totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed. In … a Board member to review their duties. Use a request for proposals or quotation process to award professional …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Red Hook - Financial Condition (2018M-171)
… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted … policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not … that benefits taxpayers. Revise the fund balance policy to ensure reasonable levels of fund balance and define timing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Lyons Falls - Board Oversight (2018M-174)
… Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately segregate financial duties and did not provide sufficient oversight or compensating controls …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Town of Bethany – Town Clerk Fees (2017M-226)
… August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately … Key Findings The Clerk did not timely deposit $1,995 in collections. The Clerk did not issue duplicate receipts … as required. Key Recommendations Deposit all collections in a timely manner. Issue and retain duplicate receipts. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226