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Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… ] Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) Board provided adequate … Determine if the Sea Breeze Volunteer Fire Association Inc Association Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightCommack Public Library District – Selected Financial Operations (2015M-132)
… that the Treasurer’s position is a public officer and have the Treasurer take and file an oath of office. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… road back to normal. Today, in releasing its preliminary 2022 budget, the city took important steps to address the uncertain future. “The FY 2022 budget revised property tax collections downward by $2.5 … for FY 2021, which the city plans to leverage in the FY 2022 budget. “The city's financial plan continues to rely on …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetVillage of Fort Plain – Leave Benefits (2020M-101)
… officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over employee leave time. The Board did not establish comprehensive leave benefit policies and procedures. Officials did not …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor … (Supervisor) or County Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263East Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Ellicott – Fiscal Stress (2013M-269)
… period. The general town-wide and highway part-town funds have had operating deficits during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269City of Johnstown – Financial Management (2020M-134)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
Determine whether the salary and benefits paid to the account clerk clerk were accurate and authorized
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Deerpark – Budget Review (B6-15-23)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Equine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our … York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We … measures to improve its practices to promote equine health and safety. However, we determined the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… documentation to determine whether they were deposited in full. $385 received for fire safety services was not … non-Company vendor, $540 for member reimbursements, $1,455 in unauthorized withdrawals and $945 for an unidentified … all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Machias – Supervisor’s Financial Duties (2021M-98)
… and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… complete report - pdf ] Audit Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Mount Morris – Justice Court (2012M-129)
… for the period January 1, 2010, to June 22, 2012. Key Findings The current Justices have developed adequate … to close his bank account as required when he resigned. Key Recommendations Perform accountabilities (by preparing … and comparing them with reconciled bank balances) on a monthly basis. Promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Liberty – Budget Review (B4-14-9)
… which are planned to be funded by rate increases that have not yet been adopted. The amount of sewer rents revenue …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Village of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … as required. The Board reviewed abstracts (listings of claims) but generally did not review the claims before … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Jefferson County Probation Department – Restitution Payments (S9-20-10)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … Department Department officials enforced restitution orders notified the court when a probationer violated the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10