Search
Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, … nearly $403,000. Key Findings The Board adopted written cash receipts and disbursements policies in January 2017, but …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and … The District is governed by an appointed five-member Board of Directors. During 2015, District revenues totaled $1.4 …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… to review the District’s cash receipts and disbursements for the period January 1, 2015 through June 8, 2016. … appointed by the Erie County Legislature. Expenditures for 2015 totaled approximately $1.3 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general … of receipt was available or record daily cash receipts in her check register. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is … Town Comptroller has not provided the Board with complete and accurate monthly financial reports and did not file an accurate 2013 annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was … to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Determine whether: The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials adequately safeguarded … information technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board did …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $784,000 for the general fund, $205,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… properly billed, collected and deposited. Key Findings A Board member had a prohibited interest in the contracts … did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… complete report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) … in the third degree, falsifying business records in the first degree and official misconduct. The case is currently … did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s … funds, which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not perform … tests. None of the Departments completed all required testing of weighing and measuring devices or maintained … master lists of businesses that use devices that required testing or update the inventory of devices. Four Departments …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … of which the Town owns. The solvents were purchased from out-of-state vendors at higher prices than local vendors …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfJustice Court Fund: Handbook for Town and Village Justices and Court Clerks
Justice Court Fund: Handbook for Town and Village Justices and Court Clerks
https://www.osc.ny.gov/files/local-government/publications/pdf/justice-court-fund-handbook.pdfTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured that Town officials did not have prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/otselic-2021-36.pdfTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
Determine whether the Board provided adequate oversight of the disbursement process and whether the Supervisor maintained accurate accounting records / reports.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/decatur-2020-87.pdfFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdfSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project