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Madison County - Claims Audit and Payment Process (2019M-142)
… Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Smithville - Annual and Claims Auditing (2020M-41)
… the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did … or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s … budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Dayton - Supervisor's Records and Reports (2019M-189)
… the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Background The Town of Day is located in Saratoga County and has a population of approximately 1,000. The Town is governed by a five-member Town Board, and the Supervisor appointed a Budget Officer to assist with …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Village of Middleport – Water and Sewer Rents (2013M-313)
… The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through … The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The Village is … Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report … real property when the consideration is $1 million or more and is often referred to as the “mansion tax,” which is … to pay the mansion tax, the seller is required to pay, and the tax then becomes the joint and several liability of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followControls Over and Revenues From .nyc Generic Top-Level Domains
… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether … requirements were met. The audit covered the period from March 30, 2012 through January 8, 2021. About the … and potential lost revenue to the City. Accepts the required minimum annual guarantee amount from domain sales …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash … 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 through … The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Health and Safety of Children in Foster Care (Follow-Up)
… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). … of the critical functions required to protect the health and safety of foster children. For example, we found that ACS … did not have controls to ensure that agencies conducted and recorded visits. Further, it did not ensure that Family …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four council members. The Town’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Argyle – Town Clerk and Budgeting (2012M-231)
… was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, … The Town of Argyle is located in Washington County and includes the Village of Argyle. The Town Board, which comprises five elected members – the Town Supervisor and four Board members – governs the Town. In 2011, the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the Treasurer properly accounted for …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Southside Academy Charter School - Enrollment and Billing (2019M-70)
… Objective Determine whether student enrollment records and billings to school districts were accurate and supported. Key Findings The School overbilled the … in charter school tuition for the 2017-18 school year and it under-billed four other resident districts a total of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Broome – Purchasing and Justice Court (2014M-255)
… of our audit was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period … The Town of Broome is located in Schoharie County and has a population of approximately 960. The Town is … reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town officials did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Village of Argyle – Water Billing and Collections (2023M-148)
… (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did not … As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: Ensure an …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Afton – Claims Auditing and Disbursements (2023M-177)
… Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings The … payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177