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Town of Mooers - Highway Asset Accountability (2020M-35)

… did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly disposed of. Town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Town of Erin– Inappropriate Highway Purchases (2014M-16)

… September 10, 2013. Background The Town of Erin is located in Chemung County and has a population of approximately … Department operations. Seek reimbursement for the $68,501 in improper purchases made by the Highway Superintendent … …

https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16

Town of Edinburg – Justice Court Operations (2014M-226)

… were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not … the bail bank account. Maintain adequate documentation of case activity in the case files and court records. Reconcile the bail balance to identify the cause of the discrepancy between the Justice’s records and …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226

Town of Oppenheim – Town Clerk Operations (2014M-248)

… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the … 1, 2013 through March 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248

Town of North Elba – Cash Collections (2020M-49)

… Manager should ensure collections are placed in a bank night drop box or in a secure location at the Town Hall after …

https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49

Village of Port Chester - Dual Employment (2018M-91)

… Determine whether certain full-time Village employees who simultaneously worked another full-time municipal job … did not establish adequate time and attendance (T&A) controls; therefore, we could not confirm the three employees … … Determine whether certain fulltime Village employees who simultaneously worked another fulltime municipal job …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Town of Hillsdale – Justice Court Operations (2014M-312)

… clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key Findings The Justices and clerk did not perform bank reconciliations or accountability analyses. Key Recommendations Prepare monthly bank reconciliations and accountability analyses and review …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312

Town of Milford – Justice Court Operations (2014M-279)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279

Town of Hammond – Town Clerk Operations (2014M-350)

… 1, 2013 through April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350

Town of Hague – Departmental Cash Receipts (2014M-320)

… controls over the Town’s departmental cash receipts for the period January 1, 2013 through April 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $2.5 million. Key Finding The … Key Recommendations There are no recommendations for this audit. … The purpose of our audit was to review …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320

Town of Big Flats – Financial Management (2013M-170)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located … Key Findings Even though the Board received monthly budget-to-actual reports from the Supervisor, it did not develop and …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170

Town of German Flatts – Fiscal Stress (2015M-217)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2014 through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217

Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)

… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …

https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8

Town of Exeter – Records and Reports (2015M-23)

… sent out several notices to remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation has never been filed since the inception of … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of the …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… report – pdf]  Audit Objective  Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication of the actual date of receipt.  Remit real property taxes to …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

DiNapoli Releases Analysis of SFY 2024-25 State Budget

… new funding and policy changes to spur the creation of much needed housing, but the state’s financial outlook … weaknesses remain. As DiNapoli has recommended , deposits should be regular and consistent during prosperous economic … costs. DiNapoli’s Roadmap for State Debt Reform shows how caps and other debt restrictions set in statute have not …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budget

City of Long Beach – Budget Review (B24-7-4)

… to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local … that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for … 2024-25 budget, the Council should be mindful of the legal requirement to maintain the tax levy increase within the tax …

https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4

Village of Cato – Water Financial Operations (2023M-145)

… Health Department forced the Board to submit a plan. In addition:  $42,696 in unauthorized billing adjustments were made.  Of 464 water … that should have been billed and collected and $1,296 in overbillings.  27 percent of the water produced (at a cost …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Town of Keene – Records and Reports (2024M-27)

… report – pdf] Audit Objective  Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and … were not reported in the annual financial report (AFR).  Of the 20 journal entries we reviewed, six (30 percent) were … with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared.  The Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

Town of Poestenkill – Credit Card Purchases (2024M-34)

… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …

https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34