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Town of Guilderland – Golf Course Collections (2017M-22)

… Purpose of Audit The purpose of our audit was to review the processing of collections received at the Town … $970,000. Key Finding Driving range fees were not remitted to the Town Comptroller’s office in a timely fashion, and no … of Parks and Recreation reconciled the daily sales logs to his annual report of driving range fees. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22

Examination of Pitts Management Associates, Inc. Travel Expenses

… were reasonable in price. Background Under its contracts with SUNY Downstate Medical Center (Downstate), PMA provided … We also have serious concerns about the internal controls with regard to monitoring this contract and whether the … including appropriate separation of duties and compliance with the Public Officers Law. SUNY System Administration’s …

https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expenses

Town of Maine – Justice Court Operations (2016M-358)

… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358

Town of Frankfort – Justice Court Operations (2022M-16)

… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … reports and records. … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

Town of Dix – Justice Court Operations (2022M-06)

… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06

Town of North Greenbush – Town Clerk (2017M-132)

… report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 in cash was collected … initiate corrective action. … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …

https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… within the required timeframe. Town officials agreed with our findings and recommendations and indicated that they …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Village of Fort Ann – Financial Condition (2014M-197)

… evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. Background The …

https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197

Village of Clifton Springs – Board Oversight (2014M-099)

… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight … 1, 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099

Town of Saranac – Town Clerk Operations (2019M-33)

… manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had … The Board did not: Annually audit or obtain an audit of the Clerk’s records and reports. Based upon our audit …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33

IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants

For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementation

Village of Oxford – Justice Court Operations (2013M-219)

… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial … 1, 2011 through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219

Village of North Syracuse – Claims Audit (2014M-131)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period … of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is governed … reviewing the actual claims. Key Recommendation Conduct a thorough and deliberate audit of claims before authorizing …

https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131

Town of Bainbridge – Justice Court Operations (2021M-51)

… accurately collected, recorded and reported and deposited in a timely manner. Key Findings The Justices did not always … the Court was collected, deposited, recorded and reported in an accurate and timely manner. The Justices deposited 220 … that were not correctly deposited were not identified. In addition, we found their combined cash balances exceeded …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51

DiNapoli Releases Interactive Map of Local Census Results

… population. Outside of New York City, the number of Black people increased in all classes of local government, …

https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-results

Village of Lyons Falls – Financial Management (2013M-393)

… the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 … 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393