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Village of Atlantic Beach - Cash Disbursement (2018M-253)
… cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … obtained the required number of bids, quotes or request for proposals (RFPs) for seven purchases totaling $102,494, as required by the … cash disbursements were properly supported audited and for valid purposes …
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)
… responsibilities because he failed to provide oversight of the Bookkeeper, who performs all financial duties, … Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide proper oversight of the bookkeeper. Maintain adequate accounting records. Town …
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)
… Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper documentation and the …
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-266Town of Seneca Falls - Information Technology (2018M-218)
Determine whether the Board established policies and procedures to adequately safeguard information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Queensbury - Water System Cybersecurity (2018M-268)
… whether officials adequately safeguard electronic access to the Town’s water system. Key Findings Water officials have … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Implement strong … access controls. Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268City of Glens Falls – Financial Condition (2013M-150)
… Purpose of Audit The purpose of our audit was to review the City’s financial operations … January 1, 2010, to December 31, 2012. Background The City of Glens Falls is located in Warren County and has … City of Glens Falls Financial Condition 2013M150 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyDiNapoli: Town of Bennington Audit Leads to Arrest
… my office continues to uncover instances such as this where inadequate financial controls result in public money … have to pour through. This is yet another case where procedures were not followed, the checks and balances … Use numbered duplicate receipts for all transactions where no other form of receipt is available; Ensure that all …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestTown 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 … The purpose of our audit was to review the Towns property tax exemption …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Cherry Valley – Financial Condition (2016M-212)
… Purpose of Audit The objective of our audit was to assess the Town’s financial condition and … 1, 2015 through March 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the … The objective of our audit was to assess the Towns financial condition and …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations … January 1, 2015 through June 24, 2016. Background The Town of Butternuts is located in Otsego County and had a … The purpose of our audit was to examine the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Operational Training and Medical Assessments of Train Crews
… network. New York City Transit (Transit), one of the MTA’s constituent agencies, operates bus and subway service within the City of New York. SIR is a subsidiary agency that operates a … separate operating unit, reporting to Transit’s Department of Subways. Train crews consist of two members: a Locomotive …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Town of Glenville – Justice Court Collections (2016M-246)
… Purpose of Audit The purpose of our audit was to examine the Court’s operations over the collection, recording and reporting of receipts for the period January 1, 2015 through April 30, … The purpose of our audit was to examine the Courts operations over the collection recording and reporting of receipts for the period January 1 2015 through A …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… with statutes. Key Finding The Board engaged the services of a Certified Public Accountant (CPA) to perform duties that …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Hancock – Transfer Station Operations (2016M-255)
… The purpose of our audit was to determine if transfer station operations were self-sufficient for the period … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Town of Freetown - Records and Reports (2018M-213)
Determine whether the Supervisors maintained complete accurate and uptodate accounting records and reports to allow Board to properly manage Towns finances
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Westford - Financial Operations Oversight (2018M-196)
… the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the Town’s financial transactions. As a result, the Town … excess costs. The Board has not performed an annual audit of the Supervisor’s records. The Supervisor did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Town of East Hampton – Budget Review (B7-16-14)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Administration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and … in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real property or interests in real property when the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxes