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Town of Dayton - Supervisor's Records and Reports (2019M-189)
… not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town 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-225Town 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-325Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Village of Watkins Glen – Justice Court Operations (2021M-146)
… Village officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Review of the Enacted Budget: State Fiscal Year 2021-22
… greatly needed fiscal relief — all positive developments for the enactment of a new State Budget. The American Rescue … relies on substantial new resources from temporary tax increases, including a three-year increase to corporate … a historic amount of federal aid and new revenues from tax increases, the legalization of recreational marijuana, and …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … transactions, make accounting entries, and perform bank reconciliations without any supervision, there is a risk …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … providing the service. … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at … advanced research complex of its kind at any university in the world. The College has a number of business … all State entities, including SUNY campuses. Key Finding In addition to the security measures established by the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… for parking offenses for the period June 1, 2011, to May 31, 2012. Background The Village/Town of Mount Kisco is … County and has a population of 9,983. The Village/Town Court operates with two Justices and two Court clerks. The … in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Montgomery – Purchasing and Information Technology (2013M-210)
… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Darien – State Contract Loader Purchases (2013M-88)
… Highway Department purchasing practices for the period January 1, 2011, through January 30, 2013. Background The Town of Darien is located in … they are paying the correct prices for the loaders. As a result, the Town was overcharged $10,563 by the vendor for …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Incorporated Village of Garden City – Check Signing (2021M-39)
… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with … letter. … Determine if the Incorporated Village of Garden Citys Village check signing process complies with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit … in place to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 percent) claims we reviewed were either not …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Springfield – Accounting Records and Reports (2020M-175)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key … initiate corrective action. … Determine whether the Town of Springfields Town Supervisor maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Village of Albion – Water and Sewer Rents (2013M-108)
… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek competition when purchasing goods and services that, …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Oversight 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