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Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately … annual audits of the Supervisor’s records as required by Law. … Town of Frankfort Supervisors Fiscal Responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Town of Carrollton – Justice Court Operations (2018M-21)
… fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known liabilities by a … 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail reports included bail for 18 individuals …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21City of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through … serviced the water meters. Water rents were not billed to some District users. Key Recommendations Continue working …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Village of Franklin – Fund Balance Management (2018M-13)
… 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. … through 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, deposited, disbursed … all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Putnam County – Probation Department Collection of Revenue (2014M-5)
… Key Recommendation There are no recommendations in this report. … Putnam County Probation Department …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly … 1, 2015 through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Town of Bethany – Town Clerk Fees (2017M-226)
… The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is … Deposit all collections in a timely manner. Issue and retain duplicate receipts. Perform an adequate annual …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Village of Ossining – Parking Ticket Collections (2017M-259)
… Purpose of Audit The purpose of our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the period January …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Town of Broadalbin - Records and Reports (2018M-63)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of Cambria – Capital Projects Financing (2017M-161)
… May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population of approximately … Transfer comfort station BAN proceeds improperly deposited in the general fund to the debt service fund and use it to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Town of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … January 1, 2016 through May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Town of Cuyler – Town Clerk Operations (2017M-207)
… accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, … 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited up to … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. … …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Operational Training and Medical Assessments of Train Crews
… (Engineer) and a Conductor. At SIR, the train crew reports to a Train Dispatcher. Induction Training is required …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Town of Allen - Town Clerk Fees (2016M-28)
… November 19, 2015. Background The Town of Allen is located in Allegany County and has a population of approximately 450. … annual audit of the Clerk's records and enter the results in the Town's meeting minutes. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Town of Howard - Fund Balance Management (2018M-192)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Restrictions on Consecutive Hours of Work for Nurses
… of Labor (Department) is charged with protecting workers in New York State. Section 167 of the New York State Labor … work for Registered Nurses and Licensed Practical Nurses in non-emergency situations. The Law does not preclude nurses … the Department’s Division of Labor Standards (Division). In turn, the Division initiates cases to investigate single …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesCounty of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for … July 22, 2016. Background Ulster County is composed of 20 towns, three villages and one city and has a population …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333