Search
Town of Western - Supervisor’s Records and Reports (2022M-184)
… - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Western Town Supervisor maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… payments made by the Town of Roxbury (Town) officials to certain not-for-profit organizations were appropriate … Findings We reviewed the 25 payments Town officials made to not-for-profit organizations, totaling $33,760. Officials … gifts. Key Recommendations Consult with the Town’s legal counsel in connection with each proposed payment to …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Village of Oyster Bay Cove – Claims Audit (2022M-114)
… under Village Law and presented at the next regular Board meeting for audit. Except as noted in Appendix A, Village …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Town of Ephratah – Accounting Records and Reports (2022M-138)
… [read complete report – pdf] Audit Objective Determine whether the Town of … and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings that the Town’s accounting … reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 through 2020 were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Seneca Falls – Audit Follow Up (2018M-144-F)
… audit follow up town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage 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 disbursement … The Clerk-Treasurer performs all financial duties relating to collecting and disbursing Village money, as well as … Board did not certify the list of unpaid water accounts to be re-levied. Key Recommendations Establish and implement …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… officials established long-term capital and financial plans to address the Town’s Highway Department equipment and … did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital … Recommendations Develop long-term capital and financial plans. Establish and fund reserves for highway equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town 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-188Village 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 February 2016, in …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fTown of Danby – Claims Processing and Procurement (2022M-127)
… in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were paid prior to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Town of Groton – Highway Department Asset Accountability (2022M-117)
… – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and accounted … Determine whether the Town of Groton Town officials adequately safeguarded and accounted …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Montgomery Counties. BOCES, which delivers approximately 100 educational and administrative services to its 15 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mUtica Academy of Science Charter School – Purchasing (2015M-71)
… Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the local school board. The School, which is governed by a seven-member Board of Trustees, was granted …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through … FranklinEssexHamilton Board of Cooperative Educational Services Payroll 2016M27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Background The Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services is an association … school districts and is governed by an elected 15-member Board of Education. The BOCES’ 2015-16 fiscal year budget totals approximately $64.7 million. Key Finding The Board ensured that BOCES officials complied with the …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Mayfield – Water and Sewer Operations (2017M-28)
… in Fulton County and has a population of approximately 800. The Village is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Ballston - Water Fund Financial Operations (2023M-60)
… for. The water clerk (clerk) inaccurately relevied all 25 accounts we reviewed because she included $3,784 that …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Homer – Purchasing and Credit Cards (2017M-112)
… April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Comptroller DiNapoli Statement on the Passing of Alfred DelBello
When New Yorkers chose Al DelBello to represent them as the Mayor of Yonkers as Westchester County Executive and as the states Lieutenant Governor he returned their trust with dedication to public service that helped improve their lives
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-statement-passing-alfred-delbelloOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… of single-use and rechargeable batteries are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in the use of …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-follow