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Use of Foreign Fire Insurance Tax Money (2017-MS-5)

… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act legislation, … Background The recipients of foreign fire insurance (FFI) money include fire departments, fire companies, benevolent …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5

Circle of Friends – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … the fiscal year ended June 30, 2013. Background Circle of Friends provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manual

Controls and Accountability of Court, Trust and Bail Funds

… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail … 1, 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires … New York City courts be forwarded to the City's Department of Finance (Finance). These moneys include bail postings made …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-funds

Assessment and Collection of Selected Fees and Penalties (Follow-Up)

… Purpose To determine the extent of the Department of Labor’s implementation of the recommendation made in our initial report, Assessment …

https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-follow

Division of Housing and Community Renewal Bulletin No. DH-8

… Purpose To explain the use of Deduction Code 391 (DC37 Personal Lines-OCA). Affected Employees Employees in Bargaining Unit 67 are now eligible for this deduction … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-represented

Village of New York Mills – Justice Court (S9-14-4)

… trail and insufficient automated controls. … Village of New York Mills Justice Court S9144 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4

Reporting on Foreclosure of Real Property Funds – Kings County

… are properly reporting and accounting for foreclosure funds in Kings County. Our audit covers from January 1, 2010 … the proceeds of the sale (including payment of any surplus funds to the County Clerk within five days of closing), and … did not always properly report and account for foreclosure funds. We reviewed 10 of 35 foreclosures with surplus funds …

https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-county

Town of Western - Supervisor’s Records and Reports (2022M-184)

… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)

… Objective Determine whether payments made by the Town of Roxbury (Town) officials to certain not-for-profit … to ensure that it does not violate Article VIII, Section 1 of the New York State Constitution. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177

Village of Oyster Bay Cove – Claims Audit (2022M-114)

… report – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately … payment. The Board reviewed and approved warrants (list of claims) without auditing the individual claims. We …

https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114

Town of Ephratah – Accounting Records and Reports (2022M-138)

… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days late. The Board did not annually audit the …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

Town of Seneca Falls – Audit Follow Up (2018M-144-F)

… - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Falls (Town) progress, as of July 2022, in …

https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-f

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and … and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Town of Putnam – Accounting Records and Reports (2022M-188)

… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … sound financial decisions. Due to the Supervisor’s lack of oversight of the former bookkeeper, including ensuring bank …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188

Village of South Glens Falls – Audit Follow-Up (2014M-102-F)

… Purpose of Review The purpose of our review was to assess the Village’s progress, as of … for the 2013-14 fiscal year totaled approximately $4.2 million, funded primarily with real property taxes, sales …

https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-f

Town of Danby – Claims Processing and Procurement (2022M-127)

… when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … when claims are not properly audited, the Board’s ability to effectively monitor the Town’s financial operations is … card purchases, totaling $12,695, reviewed were paid prior to Board audit and 13 purchases totaling $4,936 were never …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Town of Groton – Highway Department Asset Accountability (2022M-117)

… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117