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Town of Rutland – Water and Sewer Charges (2025M-30)
… – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and … Determine whether the Town of Rutland Town Town Clerk Clerk properly billed water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Town of Ballston - Water Fund Financial Operations (2023M-60)
… provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately relevied, … an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Glen - Water and Sewer Operations (2023M-167)
… customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Town 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 …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of West Hampton Dunes – Financial Operations (2013M-390)
… Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. … filing due date. Estimated revenues and expenditures in adopted budgets were not realistic, resulting in annual …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Comptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney … theft of more than $162,000 in pension benefits from the New York State and Local Employees Retirement System. Linda … spread across two states and included her theft from the New York State Pension System," said State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newCity of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… complied with the 2015 industrial development agency (IDA) legislative reform. Key Findings The Board did not ensure … complied with the 2015 industrial development agency IDA legislative reform …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… one was properly approved. The purchasing agent: Did not approve 197 purchases totaling approximately $46,000 before … purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… (but not be limited to): periodic site visits to the location of the contracted services; an assessment of the … Food and Beverage Concession Contract - Jones Beach State Park (2006-R-2) …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupCayuga County – Court and Trust Funds (2024-C&T-5)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, … were excluded from the annual report. The court and trust register did not include two court and trust actions identified in the Treasurer’s records. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Steuben County – Court and Trust Funds (2024-C&T-4)
… be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … circumstances, 2 funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Putnam County – Court and Trust Funds (2024-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Lewis County – Court and Trust Funds (2024-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s … maintained by the County Clerk and Surrogate’s Court were up to date and complete and we noted no material …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Herkimer County – Court and Trust Funds (2023-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through September … filed an annual report with OSC showing court and trust fund actions for 2022, including beginning balances, … 2021. The County’s depository (bank used to hold court and trust money) did not pay any interest on the court and trust …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Tioga County – Court and Trust Funds (2023-C&T-1)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … There were no recommendations. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1