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Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… and Zoning, and Recreation Departments’ cash collections. Key Findings Town officials did not effectively manage the … charge, resulting in a loss of collectible Town revenues. Key Recommendations Ensure fees are charged according to … fee schedules and deposited timely. Segregate key functions of cash collection, recording and depositing. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Green Island – Justice Court Operations (2016M-349)
… money in a timely manner. Key Recommendation There were no recommendations as a result of this audit. … The purpose … audit was to review the processes and procedures for the Courts financial operations for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Putnam County – Probation Department Collection of Revenue (2014M-5)
… State Division of Probation and Correctional Alternatives. Key Finding We found that the Probation Department has … controls and is collecting revenues due the Department. Key Recommendation There are no recommendations in this …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… and surcharges for probation and non-probation cases. Key Finding Department officials are not pursuing all possible revenue sources within the Department. Key Recommendation Consider imposing fees for probation …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Sheldon – Financial Management (2017M-261)
… for 2017 totaled approximately $1.5 million. Key Findings The Board did not adopt an adequate fund balance … Town officials did not prepare a multiyear financial plan. Key Recommendations Revise the fund balance policy to ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Warrensburg Central School District - Financial Condition Management (2017M-265)
… effectively managed the District’s financial condition. Key Findings District officials annually overestimated … Five completed capital projects were not closed out. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mTown of Kirkwood - Board Oversight (2018M-71)
… operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed an annual audit of the Supervisor’s records. … and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Village of Depew - Purchasing (2018M-158)
… obtained. Key Recommendations Seek the necessary number of quotes as required by the purchasing policy. Retain evidence of quotes or Village officials’ attempts to obtain quotes …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… renewal forms, income support and military records) to verify eligibility. Key Recommendations The Assessor … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Dover Union Free School District - Information Technology (2018M-112)
… officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Village of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. … Village of Lisle Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… sales were properly collected, deposited and recorded. Key Findings Cash from cafeteria sales was not always … the kiosk or vending machines was properly maintained. Key Recommendations Create, adopt and implement comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Hampton Bays Union Free School District - Claims Processing (2018M-68)
… and properly audited and approved prior to payment. Key Findings The claims auditor approved claims for payment … for $19,845, after the goods and services were ordered. Key Recommendations Enforce the District’s policy of not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… properly administered select real property tax exemptions. Key Findings We reviewed 116 properties with agricultural, … and military records) to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… properly administered select real property tax exemptions. Key Findings We reviewed 76 agricultural, senior citizen and … and military records) to verify taxpayer eligibility. Key Recommendations Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… managed cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board … (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and General …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Seward – Financial Management (2016M-353)
… August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has approximately 1,760 … balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. … …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… [read complete report - pdf] Audit Objective Determine whether the Town … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Expenditures for 2013 totaled approximately $234,000. Key Finding Documentation is not maintained to verify the … that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures to track …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… [read complete report – pdf] Audit Objective Determine whether County of …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8