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Village of St. Johnsville – Records and Reports (2015M-1)
… 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a … Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit or provide for an … and receivable balances of interfund loans and correct all errors. File the AUD with OSC within 60 days after the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement … hours worked for each town to determine Ashland’s cost of services. Evaluate and analyze services being rendered on …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207City of Long Beach – Budget Review (B23-7-3)
… the recommendations provided in our May 2022 budget review letter. Key Recommendation Review our recommendations before …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Saranac – Town Clerk Operations (2019M-33)
… manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had … The Board did not: Annually audit or obtain an audit of the Clerk’s records and reports. Based upon our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… For most federal programs subject to CMIA, interest … “cash manage” their own grant awards will be responsible for supplying information needed for such calculations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… to accounting process area. Each chapter contains sections and subsections generally structured using the following … Information provided includes related laws, regulations, and audit standards, as well as details concerning reference number, issuance date, effective date, and expiration date. Where applicable, sections differentiate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsTown of Morehouse – Records and Reports (2021M-182)
… policies and procedures to ensure that accounting records are properly maintained. File annual reports as required. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of Sanford – Claims Audit Process (2021M-189)
… complete report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Dix – Justice Court Operations (2022M-06)
… reported and remitted in a timely and accurate manner, or that all adjudicated cases were reported. The Justices did … oversight of the clerk, ensure she was properly trained or prepare monthly accountabilities . As a result, recording … receipts, and allowed the Court clerk (clerk) to delete or modify transactions without supervisory approval or the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Town of North Greenbush – Town Clerk (2017M-132)
… money due the Town. The Clerk should report and remit funds in a timely manner to the Supervisor. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Oversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation (Department) is adequately … are adhering to requirements to assist in the protection of the environmental benefits of the State’s forest … those properties through July 2021. About the Program New York State’s land area of 30.2 million acres comprises almost …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Hornell – Business Improvement District (2018M-38)
… oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). … oversight of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As a result, the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Oversight of the Clean Water State Revolving Fund
… Objective To determine if the Environmental Facilities Corporation (Corporation) is adequately overseeing the Clean Water State …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundVillage of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial operations for the … and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting to the Justice Court Fund (JCF) and the Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Village of North Syracuse – Claims Audit (2014M-131)
… Purpose of Audit The purpose of our audit was to examine the … through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131