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Town of Butternuts – Accounting and Reporting (2016M-323)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations for the period … in one bank account. … The purpose of our audit was to examine the Towns financial operations for the period …

https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323

Village of Lyons Falls - Board Oversight (2018M-174)

… sufficient oversight or compensating controls such as designating someone to review bank reconciliations and other …

https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174

DiNapoli: Investors Expand Corporate Disclosure of Political Spending

… 0 12 PG&E Corporation Sempra Energy Safeway Inc. Reynolds American Inc. R. R. Donnelley & Sons Company CSX Corporation …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending

Health and Safety of Children in Foster Care

… kinship homes (relatives) or with foster parents selected by not-for-profit, community-based voluntary agencies. For …

https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-care

Town of East Hampton – Budget Review (B17-7-15)

… are reasonable. The Town’s 2018 tentative budget complies with the tax levy limit. Key Recommendations The budget …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15

City of Glen Cove -- Budget Review (B17-7-12)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … and recreation fund. These three funds are projected to have a combined unassigned fund surplus of $448,951 by 2017 …

https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12

Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)

… Purpose of Audit The purpose of our audit was to determine whether the Supervisor adequately fulfilled his … since 2013 or remitted the required financial reports to the Board or the Office of the State Comptroller. The …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192

Town of Carrollton – Justice Court Operations (2018M-21)

… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

City of Long Beach – Budget Review (B18-7-5)

… 2012. Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … million in termination salary payments, yet expenditures have averaged $2.6 million over the last three years. City … proposed budget includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is …

https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5

Town of Hartwick – Water District Operations (2017M-250)

… in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town … if they serviced the water meters. Water rents were not billed to some District users. Key Recommendations Continue working with engineers to resolve remaining water meter …

https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250

Village of Franklin – Fund Balance Management (2018M-13)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … balance policy that establishes the level of fund balance to be maintained. Adopt budgets that include realistic … the Clerk-Treasurer provides adequate financial reports to the Board. … Village of Franklin Fund Balance Management …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13

Town of Angelica – Justice Court Operations (2018M-11)

… Justice did not follow up on pending tickets listed in the New York State Department of Motor Vehicle database. The Board …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Putnam County – Probation Department Collection of Revenue (2014M-5)

… Purpose of Audit The purpose of our audit was to examine the Probation Department’s revenue collection …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5

City of Batavia – Business Improvement District (2017M-283)

… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …

https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283

Town of Bethany – Town Clerk Fees (2017M-226)

… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly accounted for … an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. … Town of Bethany Town Clerk …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226

Village of Ossining – Parking Ticket Collections (2017M-259)

… tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report for many …

https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259

Town of Broadalbin - Records and Reports (2018M-63)

… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … three weeks of January 2016 but remitted these collections to the Supervisor between four to six weeks later. Clerk fees and real property taxes were …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

Town of Cambria – Capital Projects Financing (2017M-161)

… project, 97 percent of which was not needed, and could have avoided incurring issuance costs of $8,150 and interest …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161

Town of Nanticoke – Financial Condition Management (2017M-186)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … January 1, 2016 through May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186