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Town of North Greenbush – Town Clerk (2017M-132)
… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Oversight of New York State Forest Tax Programs
… those properties through July 2021. About the Program New York State’s land area of 30.2 million acres comprises almost … healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax incentive … approval. The 480a Program is the second iteration of New York’s forest tax program. The 480 Program, also known as the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed … and procedures for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed … garbage fees in accordance with the Code. Twenty-five of these properties were underbilled a total of $6,350. 16 …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it … Findings The Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Village of Warsaw – Justice Court Operations (2021M-214)
… - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were … corrective action. … Determine whether the Village of Warsaw Village Justice Court Court collections were …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … or resolve recommendations from our budget review issued in May 2021. 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/2022/05/13/city-long-beach-budget-review-b22-7-4XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… PDF file, you need the Adobe Reader®, version 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe website. Guide to Financial Operations REV. 12/22/2014 … To … a PDF file you need the Adobe Reader® version 5 or later on your computer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualVillage of Port Dickinson – Financial Condition (2014M-154)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Oversight of the Clean Water State Revolving Fund
… collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their … provides communities low-cost financing for a wide range of water quality infrastructure projects. The Corporation … rate financing to municipalities to support a variety of eligible water quality improvement projects. Since the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundTown of Saranac – Town Clerk Operations (2019M-33)
… collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … in the second degree. Key Recommendations Record receipts for all collections received in the Clerk’s software in a …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationVillage of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for … 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims … only audited and approved claims are listed on abstracts of audited claims. Periodically compare prices to State …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… maintaining accounting records and reports, collecting community development loans, preparing and collecting water … records and reports. Ensure that a complete list of all community development moneys is prepared, and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220City of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … corrective action. … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Selected Aspects of Accommodations for Passengers With Disabilities
… Authority of New York and New Jersey (PANYNJ) has complied with selected requirements of the Americans with Disabilities Act, the Rehabilitation Act of 1973, and … to make its facilities accessible to passengers with disabilities. The audit covered the period from June 24, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesEnforcement of Commission Orders and Other Agreements (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followTown of Morris – Justice Court Operations (2021M-66)
… report - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, … made disbursements totaling $30,398. We reviewed a sample of 42 cash receipts totaling $7,307 and all disbursements … Recommendations There were no recommendations as a result of this audit. Town officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Town of Adams – Justice Court Operations (2020M-163)
… report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the Justices’ books …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163