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Town of Newstead – Joint Highway Facility Project (2012M-260)

… original project scope and were not competitively bid, as required. Key Recommendations Consult with legal counsel and …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260

Village of Middleport – Water and Sewer Rents (2013M-313)

… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313

Town of New Berlin – Ambulance Company Loan (2013M-22)

… 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected five-member Town Board, … and Urban Development (HUD) that program income held in certain Revolving Loan Funds continue to be subject to … was within the allowable purposes of their loan program. In particular, the Board recognized the need for ambulance …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… (grantor), unless the seller is exempt from the tax or does not pay, in which case the buyer (grantee) must pay the …

https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-follow

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Town of Darien – State Contract Loader Purchases (2013M-88)

… was to examine Highway Department purchasing practices for the period January 1, 2011, through January 30, 2013. … and four Council members. The Town’s adopted budget for 2013 totaled $3.2 million. Key Finding Town officials did … that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and 2013. …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88

Village of Little Valley – Capital Project Management (2020M-129)

… project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply … completion date was December 2017 but was completed in October 2020. Key Recommendations Adhere to original … all change orders, to ensure the project is completed in a timely manner and avoid unnecessary costs. Village …

https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129

Orchard Park Public Library – Audit of Claims (2016M-191)

… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Village of New York Mills – Justice Court (S9-14-4)

… trail and insufficient automated controls. … Village of New York Mills Justice Court S9144 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… and procedures over cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background … seven-member Board of Trustees, which is responsible for overseeing financial activities, including those of the … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408

Reporting on Foreclosure of Real Property Funds – Kings County

… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and … Funds County of Westchester: Report of Examination Period Covered: January 1, 2005 - January 1, 2009 (2009M-170) Court … Trust Funds County of Orange: Report of Examination Period Covered: January 1, 2005 - January 1, 2009 (2009M-229) Court …

https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-county

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is governed by … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Review of Credit Card Expenses at Finger Lakes DDSO

… (collectively, New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is responsible for coordinating services for approximately 1,500 persons with developmental …

https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddso

Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)

… initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on … Authority: Status of the Board-Approved Capital Plan for 2005-2011 (2008-S-48) New York State Thruway Authority: …

https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-follow

Town of Kent – Procurement and Information Technology (2017M-85)

… January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of approximately … game programs had been downloaded onto Town computers. In addition, we identified questionable Internet use by Town …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85

Town of Somerset – Budgeting for Sales Tax (2016M-419)

… 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. … Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419

Village of Mayfield – Water and Sewer Operations (2017M-28)

… 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population of approximately 800. …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

Town of Ballston - Water Fund Financial Operations (2023M-60)

… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60