Search

Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)

… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures … 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91

Rockland County - Sale of Estate Real Property (2019M-233)

… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public …

https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233

Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections

… to ensure revenues are appropriately collected, accounted for, and transmitted to the State and regulatory oversight … aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: … with gaming regulations and tribe/nation compacts. Costs for this oversight are to be collected from each casino. …

https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, 2015. Background The Town … accuracy of the Towns records and reports for the period January 1 2014 through April 30 2015 …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

City of Norwich - Emergency Medical Services Billing (2019M-112)

… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Village of Voorheesville - Water and Sewer Charges (2019M-118)

… interest and penalties. There were no recommendations as a result of this audit. Village officials agreed with our …

https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

Town of Ancram - Financial and Capital Planning (2019M-135)

… adopt a comprehensive multiyear financial and capital plan for a five-year period. Develop a fund balance and reserve …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135

Town of Schroeppel - Financial Records and Reports (2019M-187)

… Board should annually audit the Comptroller’s records or have an independent public accountant do so. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue receipts. Did not submit an annual accounting to the Board for its audit of …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Day – Supervisor’s Records and Reports (2014M-225)

… and the Supervisor appointed a Budget Officer to assist with daily accounting requirements. Budgeted appropriations … to the Board. Reconciled bank balances were not compared with recorded cash balances until after the end of the year. …

https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is … Town Board. The Town Clerk is an elected position, and the Clerk also collects Town and County property taxes. Key Findings The Clerk did not …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… approximately $1.5 million. Key Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not provide adequate oversight of the bookkeeper. The Supervisor did not provide the Board with sufficient interim financial …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

Audit of the Tuition Assistance Program at Dowling College

… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as … one student who had not declared a major by the beginning of her junior year. SED and HESC agree with the audit …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-college

Village of Argyle – Water Billing and Collections (2023M-148)

… did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … action. … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… activity using proper accounting procedures. As a result, inadequate records and reports were maintained and …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28

Selected Aspects of the Motor Carrier Safety Assistance Program

… June 17, 2013. Background The Department is responsible for administering State participation in the Federal Motor … are on time. As a result, 39 percent of the certifications for out-of-service violations during our audit period were … Actively monitor carrier compliance with the requirements for certification that vehicles have been repaired. Develop …

https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program