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Village of Scottsville - Financial Management (2018M-75)
… Determine whether the Board adopted and enforced policies to effectively manage Village operations. Key Findings The … and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts … are enforced. Conduct a thorough and deliberate audit of claims before authorizing payment to ensure that they are …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of Stanford – Financial Condition (2013M-225)
… budgets that include the Town’s actual needs based on historical trends or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Town of Somers – Justice Court (2013M-198)
… Background The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Tioga – Long-Term Planning (2022M-181)
… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The Village of Delhi is located …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110City of Yonkers – Budget Review (B6-15-16)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City's … $1.07 billion. The budget includes operating and debt service funding of $550.5 million for the Yonkers Public …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Village of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls … for reviewing her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140City of Tonawanda - Information Technology (2018M-146)
City of Tonawanda Information Technology 2018M146
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Town of Johnstown - Fuel Inventory (2019M-178)
… adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Office of Operations: 2024 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2024 Virtual Fall Conference. By … any of the courses below, you will be added to the Office of Operations email distribution list to receive … requirements and key dates What are Sole Custody Funds? What is a Sole Custody Bank Account Use of Sole …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceTown of Lancaster - Information Technology (2018M-114)
… they planned to initiate corrective action. … Town of Lancaster Information Technology 2018M114 …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Village of Hagaman – Claims Auditing (2022M-11)
… approved by resolution to be paid prior to audit. Ensure a resolution is passed approving the number of claims on the …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Seneca Falls - Procurement (2018M-143)
… may not have: Appropriately procured nine single or aggregate purchases over the competitive bidding thresholds … Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … some form of competition, and provide guidance as to how such competition should be solicited, including written …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Town of Decatur – Town Clerk (2020M-58)
… report - pdf ] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported all … initiate corrective action. … Determine whether the Town Clerk Clerk recorded deposited remitted and reported all …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Village of Monticello – Board Oversight (2016M-337)
… of consecutive estimated readings before an actual water meter reading was done or address how water accounts should … a monthly basis. Develop policies or procedures for water meter readings including an acceptable number of estimated …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Canaseraga – Claims Audit (2023M-48)
… [read complete report here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, appropriate and properly … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48