Search
Village 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-informationVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… budgets with reasonable estimates for revenues, based on historical information. Periodically review and adjust … accounting records are complete and accurate and are based on adequate supporting information. Require the …
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 Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… complete report - pdf] Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured that … Determine whether Town officials ensured that the Supervisors disbursements …
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)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… were incurred. The general fund also made interfund loans, totaling more than $101,000, to the highway fund to … to which financing through the issuance of short- and long-term indebtedness is necessary prior to authorizing each …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… consumers were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not perform periodic price accuracy tests. None of the Departments completed all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and utility-task vehicles, none of which the Town owns. The solvents were purchased from …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… taken of the front and rear of the vehicle (to capture the license plates). E-ZPass is an electronic toll collection … a toll bill for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s … as transactions that cannot be collected. Examples include license plate images that are not captured or are illegible, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… our audit was to review the Agency’s management practices for the period January 1, 2013 through November 19, 2014. … Board that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, … The Board has not established criteria and procedures for selecting projects and subleases. The Board does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders … Offender Management and Treatment Act (Act) was enacted in 2007 to deal with the civil management, including … them to committing a sex offense and that results in their difficulty controlling this behavior. The most …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… December 31, 2013. Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town … Minetto Volunteer Fire Company Misappropriation of Funds and Records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Development 2017 data, of the 89,503 homeless people in New York State, 13,002 live in areas outside of New York City … the possibility of sharing information concerning their hotel and motel inspections to minimize duplication of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked. Adopt policies and procedures that clearly inform all employees, and those who directly oversee employees, of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfJustice Court Fund: Handbook for Town and Village Justices and Court Clerks
Justice Court Fund: Handbook for Town and Village Justices and Court Clerks
https://www.osc.ny.gov/files/local-government/publications/pdf/justice-court-fund-handbook.pdfTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured that Town officials did not have prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/otselic-2021-36.pdfTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
Determine whether the Board provided adequate oversight of the disbursement process and whether the Supervisor maintained accurate accounting records / reports.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/decatur-2020-87.pdfFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdf