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Village of Tannersville – Water Department Operations (2016M-417)
Village of Tannersville Water Department Operations 2016M417
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Silver Creek – Capital Projects (2017M-31)
… The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Village of Old Westbury – Justice Court (2017M-64)
… the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key Recommendations Assign the responsibility of … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesOverpayments of Claims for Selected Professional Services (Follow-Up)
… Background Our initial audit report, which was issued on April 20, 2012, examined whether inappropriate Medicaid … issuance of the follow-up review to provide information on actions planned to address the unresolved issue discussed …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followTown of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s … receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were … Investigate the missing collections and take action to recover them. Segregate duties over cash collections and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Berkshire – Justice Court Operations (2016M-425)
… December 31, 2015 and a newly appointed Justice took office January 1, 2016. The Court reported collecting … failed to appear in Court, and these outstanding tickets equate to approximately $33,000 in unearned revenues … a timely manner. Key Recommendations Pursue unpaid traffic tickets in a timely manner. Obtain training related to DMV …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of Liberty – Justice Court Operations (2016M-336)
… July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 … Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Selected Aspects of the Dam Safety Program (Follow-Up)
… actions Dam Safety officials took to correct conditions at deficient dams. Officials had been slow to compel dam … frequency was not consistent with its actual practice at that time. In addition, Dam Safety officials neither …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Lake Pleasant – Credit Cards (2016M-432)
… Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were … did not establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our audit period, and the credit limits …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Kirkwood – Justice Court Operations (2016M-414)
… hand. Follow up on all bail money held to determine what course of action is applicable. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Guilderland – Golf Course Collections (2017M-22)
… is located in Albany County, encompasses 59 square miles and has a population of approximately 35,300. The Town is … to the Town Comptroller’s office in a timely fashion, and no one independent of the Director of the Department of Parks and Recreation reconciled the daily sales logs to his annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Maine – Justice Court Operations (2016M-358)
… Key Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Ticonderoga – Capital Project Management (2023M-38)
… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Collection of Fines Related to Tenant Complaints (Follow-Up)
… Objective To assess the extent of implementation of the six … in our initial audit report, Collection of Fines Related to Tenant Complaints (Report 2018-S-58 ). About the Program … To assess the extent of implementation of the six … in our initial audit report Collection of Fines Related to Tenant Complaints 2018S58 …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followHannibal Fire Company – Misappropriation of Funds (2023M-59)
… or review bank and investment statements and canceled check images. The Board also did not obtain an annual independent audit of Company records, as required. At the … monitor the Treasurer’s work. Obtain an annual audit by an independent public accountant, as required. Company officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of St. Johnsville – Records and Reports (2015M-1)
… Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the accounting … and 2013-14. Key Recommendations Compare reconciled bank balances with the cash balances in the accounting …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Middleburgh – Claims Audit Process (2023M-56)
… report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56