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Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)

… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91

Rockland County - Sale of Estate Real Property (2019M-233)

… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public …

https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

City of Norwich - Emergency Medical Services Billing (2019M-112)

… officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Village of Voorheesville - Water and Sewer Charges (2019M-118)

… managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: … and penalties. There were no recommendations as a result of this audit. Village officials agreed with our report. … … effectively 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-118

Town of Ancram - Financial and Capital Planning (2019M-135)

… a fund balance and reserve policy to govern the levels of unrestricted fund balance and reserves to maintain. Town …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135

Town of Schroeppel - Financial Records and Reports (2019M-187)

… maintain accurate accounting 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. The Board did not annually audit the … the accounting records are accurate and file the AUD in a timely manner. The Board should annually audit the …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue receipts. Did not submit … accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The Supervisor should: Maintain …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Day – Supervisor’s Records and Reports (2014M-225)

… April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of approximately … and revenues of more than $500,000 were not recorded in the accounting records or reported to the Board. … the reconciled bank balances to the recorded cash balances on a monthly basis and promptly investigate and correct any …

https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … The Clerk did not remit interest and penalties collected on the late payment of taxes to the Supervisor as required. … tax collections, including penalties, to the Supervisor on a weekly basis. Accurately record all collections in the …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … January 1, 2011 through July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

Audit of the Tuition Assistance Program at Dowling College

… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as … one student who had not declared a major by the beginning of her junior year. SED and HESC agree with the audit …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-college

Village of Argyle – Water Billing and Collections (2023M-148)

… The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not … with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 billings. Key …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … action. … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… – pdf ] Audit Objective Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … funds to separately account for the financial activity of projects undertaken. Periodically reconcile water and …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28

Selected Aspects of the Motor Carrier Safety Assistance Program

… ensure that commercial carriers whose vehicles or drivers have been found to have violations serious enough to warrant … vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's activities. The … in additional penalties. Key Findings The Department does not monitor whether carriers submit required …

https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program

State Comptroller DiNapoli Statement on End of Legislative Session

… and prevent corruption. Enhancing independent oversight of state contracting, especially with regard to economic …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-session

Charter School of Educational Excellence – Information Technology (2023M-174)

… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we … we found: School employees did not have guidance on how to properly identify and secure sensitive student … Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a written IT …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174