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Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor operations. The Supervisor did not file …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… from the intermunicipal agreements with neighboring towns, to ensure that revenues cover operating costs. Key … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Deerpark – Real Property Tax Collections (2017M-277)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk, as the Tax Collector, … Findings The Town Clerk did not make timely remittances to the Supervisor. The Town Clerk did not retain sufficient … did not prepare daily reconciliations of cash received to transaction reports or monthly bank reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … Town officials overpaid health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash … and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Inc. is a not-for-profit organization incorporated in 1952. The Company, located in the Town of Orange in Schuyler County, has approximately … The Treasurer also issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over financial … Board of Directors, provides fire protection services to Village residents. Expenses for the 2013 fiscal year … approximately $56,500. Key Findings The Board failed to establish adequate internal controls or provide oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Northville – Joint Youth Activity Program (2016M-339)
… and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background … of Northville to operate youth development activities for children residing in the Village and the Towns of … Central School District representative is responsible for the overall financial management and safeguarding of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Village of West Hampton Dunes – Financial Operations (2013M-390)
… $445,023 over four years. Because the procurement policy does not address methods for selecting professional service …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of Henrietta – Financial Management and Purchasing (2013M-208)
… for 2012. Key Findings The Board and Town officials have not developed long-term financial plans, policies, or … individuals as independent contractors, who likely should have been treated and compensated as employees. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Marbletown – Financial and Capital Planning (2017M-234)
… address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. … is governed by a Town Board, had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The … that financial resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials accurately paid salaries … Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Village of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured that Justice Court … of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account. Review …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and … TPC) [pdf] . Purpose of Audit The purpose of our audit was to determine whether FFI tax money was spent in accordance … The insurer will collect and remit the tax money generally to NYS Department of Financial Services (DFS) which …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Audit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the … approximately 4,700 students, and tuition for full-time study is about $41,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteAudit of the Tuition Assistance Program at Mercy College
… Purpose To determine whether Mercy College complied with the … per semester. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeControls and Accountability of Court, Trust and Bail Funds
… estates controlled by Public Administrators (such estates have no known heirs or no heirs able or willing to administer … cases are abandoned timely, and that all necessary fees have been withheld before abandonment. Review previously …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsCriminal History Background Checks of Unlicensed Health Care Employees
… of Criminal Justice Services (DCJS), which in turn, send any criminal history results to the Department. If the person … CHRC submissions. Of these, nearly 83 percent did not have a criminal history. For the approximately 17 percent … completed timely and, as a result, the individuals could have been allowed to work for periods ranging from 2 months …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employees