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City of Long Beach - Financial Condition (2019M-133)
Determine whether the Council and City officials adequately managed the Citys financial condition
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … financial operations for the period January 1, 2012 to November 13, 2013. Background The Town of Clarendon is … and four Council members. The Town’s revenue attributable to Court operations was $37,900 in 2008, declining to …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Bovina - Records and Reports (2019M-200)
… whether the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely accounting records and reports. The Board has not received financial reports … whether the Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Town of Carroll - Audit Follow Up (2013M-221-F)
… elected Town Board (Board) which consists of a Supervisor and four council members. General fund appropriations for the 2013 fiscal year totaled $555,463 and were funded primarily with real property taxes and State aid. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fVillage of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Wawarsing - Recreation Department Records (2019M-20)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances. Key … Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Cherry Valley – Budget Review (B4-14-21)
… revenues from Federal Emergency Management Agency (FEMA) reimbursements totaling $20,000. The 2015 preliminary budget includes estimated revenues for the FEMA reimbursements that also are included in the 2014 … Town officials should not include the $20,000 FEMA reimbursement as a revenue in 2015 and, instead, record …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two … in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). Background … effective oversight of its service provider contracts to ensure claimed expenses were program appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record … all real property tax collections, including interest and penalties, to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Village of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … excessive amounts of fund balance in the general fund to finance operations, which caused this fund to be in fiscal stress at the end of the 2013-14 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Clifton Springs – Board Oversight (2014M-099)
… 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… that were not acted upon. The state continued to defer up to a total of $3.5 billion in Medicaid payments and did …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetTown of Marcy – Justice Court Operations (2020M-166)
… report - pdf ] Audit Objective Determine whether the Town of Marcy (Town) Justices provided adequate oversight of Justice Court … software to the most current and secure version. Town officials agreed with our recommendations and indicated … Determine whether the Town of Marcy Town Justices provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Village of Whitney Point – Cash Disbursements (2013M-69)
… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and … Village of Whitney Point Cash Disbursements 2013M69 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Webster – Audit Follow Up (2012M-110-F)
… Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fVillage of Victory – Audit Follow Up (2010M-35-F)
… Village of Victory Audit Follow Up 2010M35F …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Sylvan Beach – Board Oversight (2013M-34)
… 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and … Village of Sylvan Beach Board Oversight 2013M34 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34