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Village of St. Johnsville – Records and Reports (2015M-1)

… financial operations for the period June 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is … recorded. The Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) … labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard … identify their work location needed to allocate costs. As a result, labor costs were not equitable, and Chemung could …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Town of Middleburgh – Claims Audit Process (2023M-56)

… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town … all claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Town of Jay – Records and Reports (2023M-22)

… were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …

https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s … review the Treasurer’s office collection records. As a result, errors and irregularities in the City’s financial … and all variances should be investigated and corrected in a timely manner. City officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Town of Seneca Falls – Cash Collections (2023M-57)

… report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the … did not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

City of Long Beach – Budget Review (B23-7-3)

… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Village 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-324

Distribution 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-state

Village 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-265

Town 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-155

Village 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-199

Use of Electronic Benefit Cards at Prohibited Locations

… from being used in any EBT transaction at a liquor store, gaming establishment, or adult-oriented establishment in … for notifying the State Liquor Authority (SLA) and/or the Gaming Commission (Gaming) of potentially prohibited locations under their …

https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locations

Selected Aspects of the Paratransit Call Center Operations

… operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and … The Metropolitan Transportation Authority (MTA) is a public benefit corporation that provides transportation …

https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operations

City of Glen Cove – Budget Review (B7-15-17)

… revenues associated with the property sale and waterfront development project, it should avoid using nonrecurring …

https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17

DiNapoli: City of Corning Audit Details Stolen Funds

… in cash from city coffers, including $5,000 from city parking fines, according to an audit released today by New … It’s unfortunate that we continue to uncover instances of public officials abusing the trust of their communities, but …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-funds

Village of Hewlett Neck – Financial Management (2022M-35)

… plans for the fiscal year. Reduce surplus fund balance to a reasonable amount by using it to fund needed reserves and reducing the tax levy. Village …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Oversight and Enforcement of the Rechargeable Battery Law

… compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other … Article 27, Title 18 of the Environmental Conservation Law, referred to as the Rechargeable Battery Law (Law), took effect on December 10, 2010. The Law was …

https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-law