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Town of Barker – Justice Court Operations (2016M-422)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2015 … totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Tannersville – Water Department Operations (2016M-417)
… which limits the capabilities of staff to adequately monitor water production and consumption. The Board has not … water reconciliations and periodic reporting requirements. Seek grants and resources to provide adequate revenue to …
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)
… 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua … change orders and monitoring project costs. … Village of Silver Creek Capital Projects 2017M31 …
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)
… of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and …
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)
… Acting Justices who preside over Court operations. Key Findings The Justices did not perform bank reconciliations or accountability analyses on a monthly … the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s …
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
… (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, … and asbestos-related project fees. As a result, the health and safety of New York State residents may be at risk … Oversight of Revenue Contracts (2009-S-16) Department of Health: Oversight of Revenue Contracts (2009-S-17) … To …
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)
… of the four recommendations included in our initial audit report, Overpayments of Claims for Selected Professional … although the Department implemented the new automated crossover system in December 2009 to reduce Medicaid … party billed Medicare and received a payment through the crossover system, and the other billed Medicaid directly and …
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 approximately 88,000. The Town is governed by an elected seven-member Town Board. Budgeted expenditures for … their receipts to the accounting department. Board minutes do not contain any evidence to show that the Board audited … that cardholders complete purchasing logs and submit them with credit card statements and itemized receipts for all …
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)
Town of Bombay Justice Court Operations 2015M208
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)
… Justice properly pursued collections for those cases where defendants 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)
… The 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 Scofflaw program. Key Recommendations Justices should …
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)
… compel dam owners to correct the deficiencies identified and its internal policy for inspection frequency was not … nine prior audit recommendations, six were implemented, and three were partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Lake Pleasant – Credit Cards (2016M-432)
… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for appropriate … credit limits on the individual cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with …
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)
… any variances noted. Perform an accountability of funds held by preparing a list of Court liabilities and comparing … this listing with the reconciled bank balance and money on hand. Follow up on all bail money held to determine what course of action is applicable. … Town …
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)
… 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a … for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town … reconciled the daily sales logs to his annual report of driving range fees. Key Recommendation The Director should …
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)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court’s … The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The Board …
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)
… $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting … to the Board to monitor budget-to-actual project activity. Close completed capital projects in a timely manner. Town …
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)
… the Program Homes and Community Renewal consists of the State’s major housing and community renewal agencies, … of affordable low- and moderate-income housing in the State. Within DHCR, the Office of Rent Administration (ORA) … fines of at least $1,000 for each first non-compliance offense and at least $2,000 for each first harassment …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followHannibal Fire Company – Misappropriation of Funds (2023M-59)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … seek recovery of misappropriated funds from the Company’s insurance provider and consult with legal counsel regarding …
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)
… Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1