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Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Sanford – Claims Audit Process (2021M-189)
… Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Village of Hewlett Neck – Financial Management (2022M-35)
… that were not based on historical revenue and expenditure trends. Revenues were underestimated by a total of $334,095 … appropriations were overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result of the Village … Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. Reduce surplus …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, … and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances … reconciled to available cash. Town officials agreed with our findings and have indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Village of Franklin – Fund Balance Management (2018M-13)
Village of Franklin Fund Balance Management 2018M13
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… and economical manner. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Elba - Real Property Tax Exemptions (2018M-261)
… as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash … receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to … supported recorded and remitted timely and intact in the same form and amount as received …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … and procedures over employee time and attendance and leave records for the period January 1, 2016 through October 2, … Town of Chester Time and Attendance Records 2017M287 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287City of Johnstown – Internal Controls Over Payroll (2015M-75)
… Purpose of Audit The purpose of our audit was to determine if adequate internal controls … 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population … City of Johnstown Internal Controls Over Payroll 2015M75 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75City of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… our State Police members for intercepting this deceitful act and making sure this individual will no longer take … was opened. The investigation found that over the course of nearly four years, Tiede allegedly pocketed cash …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsMonitoring of Homeless Data
To determine if the Office of Temporary and Disability Assistance OTDA monitors data on the States homeless population to better understand the nature and scope of homelessness across the State and to determine if OTDAs programs are using all available data to best address the needs of those
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is … ($36,915) and financial software support ($19,116). In addition, the City paid another professional service … as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically seek requests …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Selected Aspects of Supporting Small Businesses
… SB1 also recommended the development of a comprehensive online business portal with access to customized information and online transactions. To accomplish its goals, SBS partnered …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… for the 2016-17 fiscal year totaled approximately $64 million. Key Findings Payroll access rights were not …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… and inspected and maintained the equipment to ensure they can be deployed when needed. Our audit covered the period … continue running. Coastal flooding caused by storm surge can cause severe corrosion of Transit’s infrastructure and … In addition, Transit developed several weather plans that can be activated for extreme weather-related conditions and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsTown of Barrington – Financial Management (2017M-103)
Town of Barrington Financial Management 2017M103
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Pittstown – Records and Reports (2013M-5)
… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not … AUDs did not agree with bank records, resulting in, for example, general fund cash being over-reported by …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has … Town of Davenport Financial Operations 2013M62 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62