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Alfred State College of Technology – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These employees … payments. Key Findings We found that the travel expenses for the three College employees and the service provider selected for audit were documented and adhered to State travel rules …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expenses

Town of Marcellus – Supervisor’s Records and Reports (2013M-375)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … special district. Provide monthly financial reports to the Board that include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and special …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375

Town of Knox – Internal Controls Over Payroll (2014M-35)

… was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. … of approximately 2,690 residents. Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls … Key Recommendations Adopt written policies and procedures for recording of time worked and leave time used by …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the … only and the monthly credit card statements are included with the monthly claims to be audited prior to payment. …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231

Town 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-41

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

… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax … an annual audit of, or retain an independent auditor to audit, the books and records of the Clerk. Key Recommendations Take appropriate action to recover the money due from the Clerk. Ensure that tax …

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)

… Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. … 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-233

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

… and that monthly bank reconciliations are performed and any discrepancies are promptly investigated and corrected. …

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)

… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 … approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical … incidents. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

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)

… charges. Deposited water and sewer collections intact and in a timely manner. Enforced unpaid bills and correctly …

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)

… Determine whether the Board established multiyear plans and financial policies to adequately manage the Town’s … multiyear financial or capital plans. Adopt a fund balance and reserve policy. Key Recommendations Develop and adopt a comprehensive multiyear financial and capital …

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)

… Board should annually audit the Comptroller’s records or have an independent public accountant do so. Town officials …

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)

… not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The …

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)

… on a monthly basis and promptly investigate and correct any differences identified. … The purpose of our audit was to …

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)

… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations … 1, 2008 through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population …

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 accounted for and … Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not … with necessary financial training and review her work to ensure that all financial activity is accurate. Provide …

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

… Purpose To determine whether Dowling College complied with the … 2,000 students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …

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)

… complete report – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided … As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not … The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not …

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