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Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town 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 Carrollton – Justice Court Operations (2018M-21)
… of Court records or contract with an independent public accountant for an audit. Key Recommendations Prepare … balances. Examine Court records or retain an independent public accountant to perform an annual audit. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Richford - Town Clerk/Tax Collector (2019M-236)
Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of North Elba – Cash Collections (2020M-49)
… collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure … should deposit all collections in a timely manner. The Golf Director should review entries in the point-of-sale …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49City of Syracuse – Water System Cybersecurity (2019M-173)
… unauthorized access or disruption. Key Findings Network and local user accounts were not properly managed. Officials … officials. Key Recommendations Properly manage network and local user accounts, including disabling unneeded … City officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Hartwick – Water District Operations (2017M-250)
… July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Oversight of Sidewalk Sheds
… Laws that serve to promote the safety of people who visit, live, and work in the City. DOB is also responsible for the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve his community but chose instead to steal from it,” … former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in village funds …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … pays most of the School’s bills, and School officials do not receive or review bank statements or reconciliations. … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEnforcement of Article 19-A of the Vehicle and Traffic Law
… is responsible for overseeing the State’s Article 19-A Program (Program) and establishing and enforcing policies to … the Law’s requirements. The Law requires every motor carrier, as defined in the Law, to be instructed in and … the Department to review drivers’ records at each motor carrier at least once every three years to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawAdministration of the Contract With the Postgraduate Center for Mental Health
… PCMH must file an annual Consolidated Fiscal Report (CFR) with OMH. The CFR categorizes and summarizes all … million for its supportive housing program during the 2013-14 contract year. Key Findings We found that the sampled … million in surplus advances from the 2011-12 through 2013-14 fiscal years. Key Recommendations Require PCMH case …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthCity of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing … 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population … Village of Harriman Water Department Billing 2014M311 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the … needs and financing sources for a period of three to five year …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Lyndon – Town Clerk’s Collections (2021M-117)
… report - pdf ] Audit Objective Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted … a timely manner. Collections totaling $7,050 or 49 percent of the collections recorded from January 1, 2020 through May … as required. The Board did not perform an annual audit of 2020 records, as required. Key Recommendations Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Wawarsing - Recreation Department Records (2019M-20)
… and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances. Key … did not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the Board contained inaccurate counts of program participants and …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20