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Village of Earlville – Collections (2024M-128)
… issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Village of Suffern – Budget Review (B25-6-4)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Solon - Financial Management (2018M-233)
… plans to address the Town’s operational and capital needs in the general and highway funds. Key Findings From … have concerns about upcoming financial or capital needs that will require significant funding, they have not … longterm plans to address Towns operational and capital needs in general highway funds …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Town of Albion – Financial Management (2021M-29)
… not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating … balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… the Town Assessor is properly administering select real property tax exemptions. Key Findings All 23 properties … the Town Assessor is properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Jamesport Fire District - Length of Service Award Program (2019M-05)
… if District officials properly administer the length of service award program (LOSAP). Key Findings The District’s … earned the required 50 points to be credited for a year of service. Key Recommendations Revise the LOSAP policy to be … if District officials properly administer the length of service award program LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Lyndon – Town Clerk’s Collections (2021M-117)
… report - pdf ] Audit Objective Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted … a timely manner. Collections totaling $7,050 or 49 percent of the collections recorded from January 1, 2020 through May … as required. The Board did not perform an annual audit of 2020 records, as required. Key Recommendations Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Freedom – Financial Management (2021M-191)
… fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Marathon – Town Clerk (2022M-143)
… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … monthly bank reconciliations and verify the accuracy of the financial records . As a result, the Clerk’s bank … balance was $6,251 more than it should have been as of April 21, 2022. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143City of Middletown - Information Technology (2018M-235)
… use and online banking. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235School District Website Transparency (2021-MS-1)
… readily available information to make informed decisions. For the 13 districts we examined: Six did not transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Controls Over the Collection of the Public Safety Communications Surcharge
… retained. Both the return and Surcharges must be remitted by March 15, June 15, September 15, and December 15 for the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… written policies and procedures over the cash receipt collection process. The Board did not provide adequate … policies and establish procedures over the cash receipt collection process. Provide adequate oversight and annually …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… and financial and operational affairs. The Board-appointed Chief Executive Officer (CEO) and Chief Financial Officer (CFO) are responsible for day-to-day operations. JCIDA funds its operations, in part, with fees …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fTown of Bainbridge – Justice Court Operations (2021M-51)
… report - pdf ] Audit Objective Determine whether the Town of Bainbridge (Town) Justices ensured money due to the Court … by $4,129. The Justices cannot account for the source of this money. Key Recommendations The Justices should: Deposit collections within three days of collecting them. Perform monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Restitution Payments (2021-MS-2)
… We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] , Erie [pdf] , Franklin … Wyoming [pdf] . Audit Objective Determine whether County Probation Department (Department) officials enforced … receive court ordered restitution. Our review of 13 County Probation Departments found: More than half, or 160 of the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2