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Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In … 2015, the Town reported revenue of $15,954 from transfer station charges. Key Findings Collections from garbage bags … to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the hours of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… parking ticket collection process for the period January 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately … since September 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is … The Department Director did not reconcile recreation fees collected by a vendor with cash receipts records. Key … the contract with the vendor who processes Department registration fees and ensure the approval is included in the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… property tax exemptions totaling $6.2 million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 million lacked one or more pieces …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Division of Housing and Community Renewal Bulletin No. DH-126
… Agencies should verify the employee’s mailing address is up to date. Note: If the employee has direct deposit, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationUse of Federal Funding for Election Technology and Security (Follow-Up)
… Objective To determine the extent of implementation of the one recommendation included in our initial audit report, Use of Federal Funding for Election Technology and Security … To determine the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followTown of Johnsburg – North Creek Water District Charges (2023M-51)
… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … to . Officials did not: Ensure services provided by the contractor were billed to the customers. Identify and bill … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Village of Silver Springs – Water Accountability and Billing (2015M-139)
… of our audit was to evaluate the Village’s water billing and production operations for the period January 1, 2013 … is governed by an elected four-member Board of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 … produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper … financial duties without oversight. The segregation of duties between Town officials is an important internal …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget … budget workbook method to allow for the direct transition of information. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor … were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash disbursements totaling $586,823 we … receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… (SHP Training). Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees and all … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… Appendix B includes our comment on an issue that was raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… report – pdf] Audit Objective Determine whether Village of Johnson City (Village) employees and elected officials … Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 selected employees … all six elected officials), two employees or 14 percent of employees tested did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Division of Housing and Community Renewal Bulletin No. DH-127
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2023 DC 37 Rent … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2023 DC 37 RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-127-october-2023-district-council-37-dc-37-performanceVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Division of Housing and Community Renewal Bulletin No. DH-120
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2021 and April … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-120-april-2021-and-april-2022-district-council-37-dc-37Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate … and reports, and the Board could improve its oversight of financial operations. The Supervisor did not: Ensure … and accurate financial reports, the Board was not aware of significant deficiencies with the Town’s accounting …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Sodus – Financial Management and Professional Services (2013M-99)
… February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. … and for maintaining an appropriate level of fund balance in each fund. Develop realistic, structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99