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Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … and management of soil erosion. The District is governed by a five-member Board of Directors appointed by the Genesee …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… of our audit was to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. Background The Cattaraugus County Soil and Water Conservation District provides services and …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… to review the District’s cash receipts and disbursements for the period January 1, 2015 through June 8, 2016. … appointed by the Erie County Legislature. Expenditures for 2015 totaled approximately $1.3 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… purpose of our audit was to review the Board’s oversight and the Town’s various cash receipts and disbursements processes for the period January 1, 2013 … The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 census. The Town, …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… of our audit was to review the Town's financial operations for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $5.9 million. Key Findings The … to the State Comptroller is accurate. Budget and account for sales tax revenues in compliance with statute and …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Determine whether: The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials adequately safeguarded … information technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board did …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the … is located in Allegany County. The Village is governed by an elected Board of Trustees consisting of a Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… and received an unauthorized retroactive buyout payment of $2,000 for 2016. These matters were referred to the Onondaga County District Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the … due to the Town. Perform a thorough and deliberate audit of claims. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… 2012 through August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board (Board) is the legislative body responsible for managing Town … Key Recommendations Ensure that a comprehensive plan is developed for future capital projects, which includes …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… Nassau , Niagara , Orange , Seneca , Tompkins , Washington and Wyoming . Audit Objective Determine whether officials in … were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price … Key Recommendations Develop and implement procedures for periodic price accuracy testing. Perform testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementLocal Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfJustice Court Fund: Handbook for Town and Village Justices and Court Clerks
Justice Court Fund: Handbook for Town and Village Justices and Court Clerks
https://www.osc.ny.gov/files/local-government/publications/pdf/justice-court-fund-handbook.pdfTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured that Town officials did not have prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/otselic-2021-36.pdfTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
Determine whether the Board provided adequate oversight of the disbursement process and whether the Supervisor maintained accurate accounting records / reports.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/decatur-2020-87.pdfFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdf