Search
Town of Cambria – Capital Projects Financing (2017M-161)
… issuing a bond anticipation note (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent … of debt only when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Village of Akron – Selected Financial Activities (2016M-133)
… Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Frankfort – Justice Court Operations (2022M-16)
… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Village of Mount Morris – Treasurer’s Office (2013M-65)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The Village is … unable to provide adequate oversight of those performing her duties. The Board did not perform an annual audit. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Columbus – Budget Development Practices (2012M-225)
Town of Columbus Budget Development Practices 2012M225
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Village of Fort Plain – Leave Benefits (2020M-101)
… - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate control … Determine whether Village of Fort Plain Village officials established appropriate control over …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town 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 misdemeanor for petit …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Village of St. Johnsville – Records and Reports (2015M-1)
… 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, Montgomery County, and has a … five-member Board of Trustees. Budgeted appropriations for the general, water, sewer, cemetery and recreational …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Mount Morris – Justice Court (2012M-129)
… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background … collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Tannersville – Water Department Operations (2016M-417)
… was to review the Village’s water department operations for the period June 1, 2015 through June 22, 2016. Background … Mayor, who also comprise the Board of Water Commissioners. For the 2015-16 fiscal year, the Village’s budgeted appropriations for the general fund were $639,362 and water fund were …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Assessment and Collection of Selected Fees and Penalties
… revenue: boiler inspections, public work enforcement and asbestos abatement. Key Findings The Department does not assess and collect all required fees and fines. In … for the three fee categories we reviewed. The Department does not have accurate records to show who is required to pay …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesVillage of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … Clerk’s accounts and records. Town officials agreed with our recommendations and have indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Ticonderoga – Capital Project Management (2023M-38)
… (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: … to ensure that costs were kept within the authorized budget. Maintain complete and adequate capital project …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Allen – Town Clerk Collections (2024M-120)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … totaling approximately $500,000 within 24 hours of the date collected, as required. Deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate collections …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of Deerpark – Real Property Tax Collections (2017M-277)
… dates. Reconcile daily cash reports to transaction reports and perform monthly bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of West Seneca - Capital Project Management (2019M-195)
… complete report - pdf] Audit Objective Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital … Determine whether the Town properly planned and managed a capital project …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… unearned wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES approximately …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollOversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, programs, and services to students with … To determine whether the State University of New York has …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-services