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Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… maintained adequate records, prepared appropriate reports and provided adequate oversight of the bookkeeper. … but the Supervisor did not prepare and submit appropriate reports or provide sufficient oversight of the bookkeeper. Annual financial reports, known as the annual update document (AUD), were not …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Village of Middleport – Water and Sewer Rents (2013M-313)
… our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, … subsidiary accounts and a billing software application to record water and sewer financial activity. This “accounting system” did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of New Berlin – Ambulance Company Loan (2013M-22)
Town of New Berlin Ambulance Company Loan 2013M22
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Village of Little Valley – Capital Project Management (2020M-129)
… 2020. Key Recommendations Adhere to original project designs, to the extent possible, and carefully evaluate all …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… upon timely receipt of a written demand, shall hold a hearing to review and redetermine an application for … system, it being the primary purpose of any such hearing to establish a fair and adequate record for the … (a) After receipt of a timely written demand for a hearing and redetermination of an application, the retirement …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsTown of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … January 1, 2014 through May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine whether the … purposes. Define the rate or percentage of health insurance premiums that retirees must pay for their …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library resources for the period July 1, 2011 through … Wyandanch Public Library Oversight of Library Resources 2013M399 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Duanesburg – Financial Records and Reports (2020M-116)
… cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… - pdf ] Audit Objective Determine whether the Village of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Town of Putnam – Accounting Records and Reports (2022M-188)
… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … sound financial decisions. Due to the Supervisor’s lack of oversight of the former bookkeeper, including ensuring bank …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town … and securely stored, and there is proper documentation of take-home usage. Ensure take-home vehicle usage is … Determine whether Town of Hempstead Town officials effectively monitored Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… via the reinvestment funds include supported housing, mobile integration teams, various crisis services, and clinic … indicating which services and counties report quarterly versus monthly and the associated impact to provide better …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… Objective To determine the extent of implementation of the seven … established in 1921 as an interstate public entity created to control the port district of New York and New Jersey, … Disabilities Act of 1990 (Act or ADA) was signed into law to provide people with a disability the right to access and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… of implementation of the 10 recommendations included in our initial audit report, Oversight of Afterschool and … of 14 and 24 with paid summer employment for up to 6 weeks in July and August. The Department contracts with providers who, in turn, secure employment opportunities at local employers. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… of Alexandria Bay, allegedly pocketed cash for transfer station fees, arena fees, real property surcharges and clerk … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesTown of Hempstead – Information Technology Access Controls (2021M-158)
Determine whether Town of Hempstead Town officials established adequate access controls to help safeguard Town information technology IT systems against unauthorized access
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Village of Oyster Bay Cove – Claims Audit (2022M-114)
… – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that … adequately supported, for appropriate Village purposes and audited before payment. Key Findings The Board did not … adequately supported, for appropriate Village purposes and audited before payment. The Board reviewed and approved …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138