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Town of Barker – Justice Court Operations (2016M-422)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through September 19, 2016. Background The Town of Barker is located in Broome County and has a population of approximately 3,000. The Town, which …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Bombay – Justice Court Operations (2015M-208)
… clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were not maintained and bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Liberty – Justice Court Operations (2016M-336)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through July 22, 2016. … who oversee Court operations. The Court’s revenues for 2015 were $278,000. Key Findings The Justices allow the … disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Maine – Justice Court Operations (2016M-358)
… of our audit was to review the internal controls over the Justice Court’s financial activity for the period January 1, … Town of Maine is located in Broome County and maintains a Justice Court with one elected Justice. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, … Determine whether the Town of Gardiner Town Town ClerkTax Collector Clerk recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and County … the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… the timeframes established by Town Law Section 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Covington – Tax Collection Remittance (P1-24-24)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and County … the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Butler – Highway Asset Accountability (2024M-115)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and … (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to … account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Village of Elmira Heights – Claims Auditing (2024M-44)
… 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, … of all claims. Ensure quotes are obtained and attached to the claims to help ensure competition is sought in accordance with the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Anthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for … of the members. Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program of the … To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareTown of Wells – Records and Reports (2024M-59)
… of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial … Town of Wells Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59School of Professional Studies – Controls Over Bank Accounts
… whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 to … whether there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsAnthem Blue Cross – Effectiveness of the Recovery Process
… Anthem Blue Cross (Anthem) effectively administered the recovery process and remitted all recoveries that the Department of Civil Service (Civil Service) was entitled to. The audit … whether Anthem Blue Cross Anthem effectively administered the recovery process and remitted all recoveries that the …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processTown of Alden – Town Clerk/Tax Collector (2024M-106)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … the funds from being productively used by Town officials and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, … included 10 recommendations to help officials monitor and improve the City’s financial condition. Background The … located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f