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Town of Middleburgh – Claims Audit Process (2023M-56)
… we found: The Board approved all claims without a thorough and deliberate review. 11 debit card purchases totaling … $2,425 were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 … procurement policy. Key Recommendations Conduct a thorough and deliberate audit of all claims prior to approving them …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Jay – Records and Reports (2023M-22)
… Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and timely … Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were overstated by a total of $19,037 and 13 …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the accounting system were $634,570 more than the balances in the collection system. The Controller did not periodically …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Seneca Falls – Cash Collections (2023M-57)
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … documentation and to deposit and record cash collections in a timely manner. Ensure that adequate reconciliations are …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57DiNapoli: Brooklyn is King of NYC Economic Growth
… that built successful neighborhoods can stay in them. We look forward to working with Comptroller DiNapoli and our … and his office for their great work on this report, and I look forward to partnering with him to ensure the next …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthVillage of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … for legitimate Village purposes and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Town of Marathon – Claims Audit Process (2022M-124)
… claims could have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims … procurement policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Village of Newark Valley – Capital Planning (2016M-289)
… 2016. Background The Village of Newark Valley is located in Tioga County and has a population of approximately 960. …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Village of Cayuga Heights – Board Oversight (2014M-292)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the period June 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Harriman – Water Department Billing (2014M-311)
… through August 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a … Key Findings Water customers were not billed late fees in accordance with the Village code. Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Smyrna – Claims Audit Process (2022M-161)
… bidding requirements. Town officials may have saved $4,246 in fuel costs (9 percent) if they had used the New York State … requirements. Pass a resolution to authorize the payment in advance of the audit of claims for utility services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Village of Irvington – Selected Financial Activities (2015M-265)
… 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, which has approximately …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Controls and Management of the Unemployment Insurance System
… through no fault of their own (as determined under State law) and meet other eligibility requirements of State law. In March 2020, Executive Order 202.8 – New York State on PAUSE – directed the temporary closure of all … using ID.me, Inc. (ID.me) to provide identity verification services. In addition to managing UI benefits and record …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemVillage of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Town of Berne – Audit Follow Up (2021M-77-F)
… - pdf] | [read complete 2021 report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fVillage of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if … and provided excessive access right to the financial and real property tax software. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …
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)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … Background The Town of Cherry Valley is located in Otsego County. Our Office completed a review of the Town’s … budget review because the Town was categorized as being in "moderate fiscal stress" in a report issued as part of the …
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 recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-follow