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Town of Owasco – Financial Management and Procurement (2021M-70)

… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate … agreements for the services provided. Properly procure playground equipment totaling $397,000. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423

Town of Johnsburg – Management Oversight and Online Banking (2013M-6)

… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6

Town of Huntington – Payroll and Legal Services (2013M-28)

… The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, … The Town of Huntington is located in Suffolk County and has a population of approximately 191,000. The Town Board … consists of five elected officials, the Town Supervisor and four Board members. Total Town expenditures for the year …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28

College of Nanoscale Science and Engineering – Network Security Controls

… of the four University Centers of the State University of New York (SUNY). It maintains the most advanced research complex of its kind at any university in the world. The College has a number of business relationships …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controls

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about … Village of Montgomery Purchasing and Information Technology 2013M210 …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Small Businesses and the Economic Recovery: Work in Progress

… negative effect from the pandemic at rates that exceed the national average, as shown in Figure 1. Conditions have … hiring in October 2021, rates that are similar to the national average. FIGURE 3 – Share of New York Small … of workers in industry sectors such as accommodation and food services; wholesale trade; real estate; construction; …

https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progress

Monitoring and Administration of Public Protection Grant Programs (Follow-Up)

… administers 11 State and federal grant programs aimed at crime prevention and control. Among these public protection … and the SNUG (“guns” spelled backward) program. GIVE is a crime-fighting program designed to assist the 17 counties that account for more than 80% of violent crime – such as aggravated assault, forcible rape, murder, …

https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-follow

Town of Springfield – Accounting Records and Reports (2020M-175)

… - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, accurate …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Village of Albion – Water and Sewer Rents (2013M-108)

… duties or implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… controls over the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

Madison County - Claims Audit and Payment Process (2019M-142)

… directly withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims … the credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed with certain aspects of our …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Town of Smithville - Annual and Claims Auditing (2020M-41)

… the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the … the records of Town officers and audited claims before payment …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… complete report - pdf] Audit Objective 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 … Determine whether the Board adopted realistic budgets and the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… 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 receipts. Did … The Supervisor should: Maintain complete and accurate financial records and properly receipt all revenues, when …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Day – Supervisor’s Records and Reports (2014M-225)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … Town Board, and the Supervisor appointed a Budget Officer to assist with daily accounting requirements. Budgeted … were not recorded in the accounting records or reported to the Board. Reconciled bank balances were not compared with …

https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225

Village 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-313

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… at county clerk offices, which then remit the tax to the Department. State RETT collections for each of the 2 State … issued January 8, 2019, was to determine whether the Department had adequate systems and practices in place to … counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …

https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-follow