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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 Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2011, to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… Purpose of Audit The purpose of our audit was to review selected financial activities for the period … million. Key Findings The Supervisor allows the bookkeeper to perform most aspects of the functions relating to the receipt and disbursement of moneys without providing …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Orchard Park Public Library – Audit of Claims (2016M-191)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… be the sole responsibility of the applicant or party. (e) Motions may be made to the hearing officer at any time … or without the necessity of providing an explanation. (e) A second adjournment may be granted for cause. (1) Cause … ii) In the event that the retirement system is unable to schedule a hearing based on the availability dates provided …

https://www.osc.ny.gov/retirement/members/regulation-for-hearings

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. … Recommendations Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… annual financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last … Recommendations File the required annual financial report with OSC within 60 days after the close of the fiscal year. … and reports on an annual basis. Village officials agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… the petty cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate to …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

Town of Duanesburg – Financial Records and Reports (2020M-116)

… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, … up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting … cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not …

https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… have not reviewed and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight … policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Town of York – Budgeting and Financial Oversight (2014M-181)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181

Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)

… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing …

https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-follow

Residents of Long-Term Care Facilities Lacking Access to Advocates

… residents of nursing homes and assisted living centers have regular and open contact with ombudsmen to resolve … in the state, housing more than 160,000 residents who have a need for ombudsman services, according to NYSOFA. … January 2019, only about 600 of the state’s LTC facilities have an assigned volunteer ombudsman, leaving the remaining …

https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocates

Town of Bolivar – Community Development Block Grant (2013M-353)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for …

https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353

Town of Broome – Purchasing and Justice Court (2014M-255)

… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices and the Justice … Town purposes. The Board did not require Department heads to keep complete records that would be used to determine the purpose of purchases. The Board did not …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255