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Town of Springfield – Accounting Records and Reports (2020M-175)
… - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, accurate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… totaling $33,760. Officials could not support twelve payments totaling $10,790 were proper municipal …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Town of Western - Supervisor’s Records and Reports (2022M-184)
… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings … address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use were … their optimal usable life. Out of the 10 pieces of major highway equipment and vehicles reviewed, seven required …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned wages …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Village employment. Pursue collection of any erroneous or unauthorized leave payments. Ensure the Clerk-Treasurer’s … agreed with our findings and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Village of Hewlett Bay Park – Financial Management (2022M-30)
… complete report - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt … Determine whether the Village of Hewlett Bay Park Village Board adopted …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Rockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Town of Smithville - Annual and Claims Auditing (2020M-41)
… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Village of Voorheesville - Water and Sewer Charges (2019M-118)
… managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: Accurately billed users for water and sewer charges. Deposited water and sewer collections intact and in a timely manner. … managed the billing collection and enforcement of water and sewer charges …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… As a result, BOCES officials did not transparently fund capital expenditures and instead utilized more than $2.5 … these expenditures. Key Recommendations Transparently fund capital expenditures. Ensure that all surplus funds are …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Tompkins Fire District – Board Oversight (2023M-33)
… nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Ocean Beach – Credit Card Usage (2022M-206)
… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Addison Central School District – Procurement of Professional Services (2023M-6)
… officials sought competition for the procurement of professional services. Key Findings District officials did … District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers without … within the last five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of German – Supervisor’s Records and Reports (2023M-54)
… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… The Treasurer also issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their … for the improper payments to the Treasurer, her husband and father-in-law. Investigate and determine if any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… for the 2012 fiscal year. Key Findings The District does have adequate financial policies and procedures. The Board … report with the Office of State Comptroller. The Board does authorize each claim for payment and indicates their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25City of Johnstown – Internal Controls Over Payroll (2015M-75)
… Purpose of Audit The purpose of our audit was to determine if adequate internal controls … 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population … City of Johnstown Internal Controls Over Payroll 2015M75 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75