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Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with … of segregation of duties over the administration of leave time benefits. The Clerk-Treasurer was the only individual … accruals, and the payments made to them for unused leave time at separation from service, totaling $19,605. We found …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… any time. Segregate the Supervisor’s incompatible duties. If it is impractical to segregate duties, the Board should …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli: New York Ranks Last in Balance of Payments With Washington
… according to a report released today by New York State Comptroller Thomas P. DiNapoli. New York taxpayers paid $23.7 billion more in federal taxes than the state received in federal spending in federal fiscal year … has become a familiar and troubling story for the Empire State, New Yorkers send significantly more to Washington than …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonTown of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… for ensuring that the collection of moneys, issuance of tickets and deposit of moneys received are properly carried …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 1, 2013 through July 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. The Town, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Code Enforcement Officer maintained records for all issued building permits. Key Recommendations Establish reserves and include a … Town funds. Issue duplicate pre-numbered receipts for all building permits. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-62024-2025 Annual Report on Audits of State Agencies and Public Authorities
… As required by law this annual report summarizes the results of all the State agency … State Comptroller from October 1 2023 through September 30 2024 …
https://www.osc.ny.gov/state-agencies/audits/2024-2025-annual-report-audits-state-agencies-and-public-authoritiesTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is governed by … Receiver of Taxes’ bank reconciliations and the Receiver had accumulated approximately $66,000 in taxpayer funds by … as a result of duplicate payments. The senior center had no formal methodology for determining the fair market …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… or 2012. The Supervisor did not submit to the Board the required detailed statement of all moneys received and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
Bradford Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… his financial duties. The Town’s financial records did not agree with the annual financial reports. The Board did not … the accounting records and the annual financial report agree. Annually audit the Supervisor’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… percent in the second quarter compared to the same period last year, according to State Comptroller Thomas P. DiNapoli. … totaled $3.3 billion, which was $1.2 billion less than last year. Collections for the month of June showed some … percent in the second quarter compared to the same period last year according to State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… gallons of fuel costing approximately $80,000. The Town does not maintain perpetual inventory records to show the … of fuel remaining in inventory at any given time, and it does not take periodic physical inventories for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… November 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment of preventative maintenance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities … from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately … The purpose of our audit was to examine selected financial activities …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209