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Town of Allen - Town Clerk Fees (2016M-28)
… 1, 2013 through November 19, 2015. Background The Town of Allen is located in Allegany County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Town of Willing – Justice Court Operations (2014M-377)
… audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. … Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period January 1, 2011 through December 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Louisville – Water User Charges (2015M-44)
… duties or provide sufficient oversight of billing, collecting and recording of water payments and adjustments to … Key Recommendations Segregate the duties of billing, collecting and recording or provide for oversight when …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Essex County (S9-21-9)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Genesee County (S9-21-7)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Town of Marilla – Town Supervisor’s Activities (2015M-27)
… 5,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2015 total approximately … $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the … in inaccurate records, and therefore provided the Board with reports that were not accurate. The CPA …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Erin– Inappropriate Highway Purchases (2014M-16)
… of our audit was to review Highway Department purchases for appropriateness for the period January 1, 2007 through September 10, 2013. … and four council members. Budgeted appropriations for 2013 for the general and highway funds were $316,984 and … of our audit was to review Highway Department purchases for appropriateness for the period January 1 2007 through …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Great Valley – Town Clerk (2014M-29)
… Key Recommendations Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Hammond – Town Clerk Operations (2014M-350)
… receipts for tax collections. The Clerk did not perform bank reconciliations or monthly accountabilities. The Clerk … of the month following collection and did not remit interest, penalties and second-notice fees to the Supervisor … The Clerk did not properly secure all moneys prior to deposit. Key Recommendations Record the payment date and type …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Examination of Penalties and Interest Payments
… the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when insurance …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsUncollected Penalties (Follow-Up)
… (2013-S-27) Department of Agriculture and Markets, Dairy Inspections (2014-S-16) …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followTown of Hounsfield - Claims Auditing (2019M-215)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … lacked adequate supporting documentation and seven claims for $4,100 were paid twice. The Board did not ensure that … each claim is adequately supported before approving it for payment. Update the resolution authorizing advance …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Burke – Fiscal Oversight (2016M-277)
… of selected financial operations for the period January 1, 2015 through June 30, 2016. Background The Town of Burke … Services (OGS) to receive State contract pricing for diesel and heating fuel purchases. The Board did not annually audit or cause an … of selected financial operations for the period January 1 2015 through June 30 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Town of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Salem – Financial Management (2015M-295)
… of our audit was to review the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is … of our audit was to review the Towns financial management and budgeting practices for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… was to examine the review the Town’s claims audit process for the period January 1, 2015 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 fiscal year total approximately $2.5 million. Key … the goods and services were received and the claims were for proper Town purposes. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244City of Newburgh – Budget Review (B24-6-9)
… in its 2025 adopted budget for the New York State Touring Route Program because there is no assurance the State will … year. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9