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Lewis County – County Bridge Maintenance (S9-13-3)
… and repair of approximately 92 County-owned bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a written plan for bridge maintenance and repairs. … reviewed. Of the 51 flags issued, County officials could not produce documentation for 12 flags. Therefore, we could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Pulteney – Financial Management and Information Technology (2012M-177)
… of the annual budgets adopted by the Board. The Board has not adopted formal policies, and the Supervisor has not developed detailed procedures, for ensuring that … and oversight procedures are in place. The Board also did not perform an audit of the water department and did not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Prattsville – Justice Court (2012M-243)
… and surcharges. Key Findings Justices Blain and Olson did not perform bank reconciliations properly or at all, prepare … The court clerk improperly held partial payments, did not issue press-numbered receipts for all payments collected by the Court, and did not enter all moneys received into the Court’s accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… in the compact. We reviewed the compact document and did not identify a specific declaration made by the Foundation … the stated goals and objectives. Also, the compact did not contain a specific performance measure to determine … the School’s payment of the $32,218. The compact does not provide sufficient detail of the activities the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mLength of Service Award Programs (2014-MS-1)
… Key Findings Four of the 10 Sponsors we audited did not adopt LOSAP point systems that were in compliance with … was inconsistent with GML. As a result, 14 volunteers did not receive accurate LOSAP service credit. Volunteers’ point totals were not accurately calculated and LOSAP service credit was not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… and $954,272 for 2012. Key Findings The Supervisor has not fulfilled even the most basic of financial … solely for Town purposes. The Supervisor has ignored and not complied with State laws and requirements. For example, the Supervisor has not filed an AUD for 2008 or any of the subsequent years and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Huntington – Payroll and Legal Services (2013M-28)
… payroll costs than necessary because Town officials did not monitor and control these costs. The Town routinely pays supervisors for overtime that may not be necessary because overtime is not pre-approved and actual overtime hours are not recorded. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Newstead – Joint Highway Facility Project (2012M-260)
… for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 million. Key Findings An inter-municipal … the Village to address their respective involvement with not only the construction phase of a joint highway facility … assigned to the Town and Village, many of its terms were not complied with. Town officials did not fully inform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Village of Middleport – Water and Sewer Rents (2013M-313)
… and deposited water and sewer rents. However, she did not maintain timely, complete and accurate records. For … and sewer financial activity. This “accounting system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were not up-to-date. As of September 13, 2013 she had not recorded …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Wilson –Purchasing (2014M-077)
… purchase or public works contract. However, the Board does not review the procurement policy annually to ensure it … procurement activity. When auditing claims, the Board did not ensure that Town officials obtained the appropriate … payment. Of 25 claims reviewed, four totaling $303,513 did not include adequate documentation to indicate whether Town …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Sheridan – Cellular Phones (2013M-334)
… $726,070 for the highway fund. Key Findings The Board did not adopt a policy governing the use of Town-provided cell … cell phone, according to the Town Clerk. The Town does not have established written guidelines or documentation that … use, it also provided this service to individuals who did not perform any Town functions. Generally, the people allowed …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Truxton Fire District – Audit Follow-Up (2022M-123-F)
… that the Board of Fire Commissioners (Board) did not: Establish adequate controls over the work of the … of the Treasurer’s records. The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records. Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… capital investment. Key Findings The GCIDA Board has not formalized some of the critical procedures and policies … The job report form used to obtain the information did not include all the data requirements needed by GCIDA … to properly evaluate job performance. The form also does not require the businesses to separately report existing and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… years were $2,400. Key Findings The Business Officers did not establish adequate internal controls over cash receipts … made $18,100 in questionable disbursements that were not supported by invoices or authorized by the Department’s … Officers. Bank withdrawals and expenditures over $500 were not authorized by the membership and cash disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025State Comptroller DiNapoli Releases Municipal Audits
… of Charlton – Procurement (2022M-5) Town officials did not always seek competition when procuring goods and … if purchased off the state contract. The town also did not always retain copies of other government contracts used … of Hagaman – Claims Auditing (2022M-11) Claims were not properly audited and approved before payment. The board …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller Releases Municipal Audits
… Public Library – Procurement (Nassau County) The board did not ensure goods and services were procured competitively and … with the library’s policies. Therefore, taxpayers do not have assurance that the best prices were obtained. Officials did not obtain competitive quotations or consider competitive …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… (Steuben County) Auditors found that the board did not adopt information technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement with the IT vendor for … Auditors also found that the village officials did not provide IT security awareness training to employees. Town …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… deficits. Auditors determined that the board does not have a policy to maintain a reasonable level of fund balance. In addition, the board has not adopted a long-term financial or capital plan. Chautauqua … property. Auditors also found the county clerk is not maintaining appropriate court and trust fund records. …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 872
… are eligible for a retirement plan, including those who do not participate. All employment positions in New York State … Retirement Plan checkbox on these employees’ W-2 should not be checked. PayServ does not contain information for all public pensions (i.e. local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2DiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… actually performed the inspections (several of these were not in the audit sample). Violations were missed or … problem at another building. However, he decided it was not an imminent hazard and kept the elevator in service, saying his company’s policy did not require a shutdown. A DOB inspector later took the four …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlooked