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Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… the extent that State agencies responsible for operating and regulating public pools, beaches, and aquatic spray grounds ensure that these facilities are properly maintained, equipped, staffed, and safe for public use. Our audit excluded public pools, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial … 19, 2014,determined whether the Department licensing and registrations systems were secure, operating effectively, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… habitat and management of soil erosion. The District is governed by a five-member Board of Directors appointed by …
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)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for … Conservation District provides services and funds projects to improve and maintain wildlife habitat, help control and … Adopt written policies and procedures related to cash receipts and disbursements, including a comprehensive …
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)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … services and funds projects related to the conservation of soil and water resources, improvement of water quality, …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… was to review the financial condition of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … by an elected Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, …
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 Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is … Town Comptroller has not provided the Board with complete and accurate monthly financial reports and did not file an accurate 2013 annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… approximately $1 million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a … officials did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and deposited. Key Findings A Board member had a prohibited interest in the contracts between the Town and his machining company. The Supervisor did not properly …
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)
… complete report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) … in the third degree, falsifying business records in the first degree and official misconduct. The case is currently … did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. Background The Chautauqua County Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… The individual serving as claims auditor was prohibited from doing so by State Education Law due to performing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… – pdf] Audit Objective Determine whether Oxford Academy and Central School District (District) officials procured and monitored transportation contracts in the best interest … not always ensure transportation contracts were procured and monitored in the best interest of taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Board. The Town’s 2014 budgeted appropriations for all funds total $540,615. Key Findings The Board did not adopt …
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 Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period … The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityVillage 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-informationTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized disbursements … corrective action. … Determine whether the Town of Plymouth Town Town Board Board authorized disbursements that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementConsumer 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 10 county (County) departments of weights and measures (Departments) adequately provided consumer … by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key Findings Officials …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… Understanding Broadband Challenges in New York State September 2021 PDF Version Message from the … including local governments, internet service providers, nonprofit associations and the New York State Library. 27 … 1.2% 131,421 13.2% Orleans 40,352 2.5% 17,298 17.4% Oswego 117,124 0.5% 46,640 13.8% Otsego 59,493 8.3% 23,138 …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-state