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Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … The Board did not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the … year, even though our Office sent out several notices to remind the Supervisor of the filing deadlines and offers …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … which makes it unlikely that the water district fund will be able to begin to repay the general fund or improve its …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Poestenkill – Credit Card Purchases (2024M-34)
… but not limited to, household and personal care items, video streaming services and clothes that were made by the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Forensic Audit of Dual Employment Approvals and Conflicts
… Metropolitan Transportation Authority (MTA) employees who also worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … we found that the MTA and its agencies had 78 employees who were dually employed and earning more than $10,000 from …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsVillage of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Distribution of Utility Arrears in New York State
… are downstate: 60 percent of customers in arrears are in New York City and Long Island and they comprise 68 percent of … the regional allocation of $250 million approved in the New York State Enacted Budget for State Fiscal Year 2022-23 … resulted in significant job losses. In May 2020, the New York State Department of Labor announced that the State …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateVillage of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Watertown Fire District – Procurement (2022M-155)
… officials did not: Use a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. Obtain written … with additional guidance for soliciting competition for professional services and insurance coverage. Obtain quotes …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Town of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … tax exemptions and did not have the proper documentation to support the exemptions for some properties. The Board did … types and authorize by resolution only those the Board wants to continue to allow. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… agencies and departments may be reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsTown of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (GML), Section 30. Recommendations The audit report includes 10 …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Village of Elmira Heights – Claims Auditing (2024M-44)
… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … action. … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … however, the Clerk did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the … the Supervisor or identify and correct a $2,406 erroneous refund that was issued. Key Recommendations Deposit and …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not … Of the 10 revenue accounts we reviewed as of December 31, 2022 and December 31, 2023, two accounts were overstated by a … 10 expenditures accounts we reviewed as of December 31, 2022 and December 31, 2023, three accounts were overstated by …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Butler – Highway Asset Accountability (2024M-115)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings … Town officials did not adequately safeguard and account for Department assets. As a result, there is an increased … or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at least 278 gallons of …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Town of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23