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Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… … Minetto Volunteer Fire Company Misappropriation of Funds and Records and Reports 2014M222 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders … Offender Management and Treatment Act (Act) was enacted in 2007 to deal with the civil management, including … them to committing a sex offense and that results in their difficulty controlling this behavior. The most …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… plate images for which TBTA does not have an agreement with the out-of-state Department of Motor Vehicles (DMV) to … to identify the license plate and state associated with the vehicle. If either of these cannot be identified, … the image is “rejected.” NYCSC labels rejected images with codes from three different categories: Maintenance, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… initial audit report, Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Report … portion of their homeless populations. In fact, for many rural counties, hotels and motels are the only … Disability Assistance (OTDA) has assigned responsibility for the inspection of hotels and motels housing the homeless …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Adopt policies … Town officials agreed with our recommendations and plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… excluded public pools, beaches, and spray grounds located in New York City. The audit covers the period April 1, 2015 … of Health (DOH) are each responsible for regulating – and in some cases operating – public pools, beaches, and spray … those on the Atlantic Ocean and the Great Lakes and in remote locations such as the Adirondack and Catskill …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five … systems were secure, operating effectively, and available to continue critical processing in the event of a disaster or …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through … January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. … The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… habitat and management of soil erosion. The District is governed by a seven-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… the Board with complete and accurate monthly financial reports and did not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly budgeted and allocated …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… approximately $1 million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a … officials did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… York State General Municipal Law Article 18 as they relate to conflicts of interest. Improve oversight of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate … required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive … did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the … land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in Wayne County and in the Towns of Penfield and Webster in … policy for the sale and disposal of District property. … Wayne Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … contracts were procured and monitored in the best interest of taxpayers. District officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … January 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over … a population of approximately 945. The Town is governed by an elected five-member Town Board, which monitors financial … Ensure that adequate information and reports are provided at each Board meeting. Perform the required annual audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m