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Town of Eden - Real Property Tax Exemptions (2018M-231)
… or obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Schroeppel - Financial Records and Reports (2019M-187)
… ensure the accounting records are accurate and file the AUD in a timely manner. The Board should annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Schroon - Town Hall Expansion Project (2018M-128)
… officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized budget was … project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Village of Mayfield – Water and Sewer Operations (2017M-28)
… 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population of approximately 800. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing … was approximately $5.7 million for the general fund and $3.6 million for the highway fund. Key Findings The Board did … for managing the Town’s payroll process. As a result, 60 employees began work and were paid $28,210 between …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Audit of the Tuition Assistance Program at Plaza College
… and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … totaling $9.4 million that were paid to the school for 1,859 students. We reviewed a sample of 200 randomly selected … certifications include 18 students who received awards but did not meet the requirements for full-time status, nine …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… audit was to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … requirements. However, the Board-adopted procurement policy did not specify the number of quotes or request for …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Audit of the Tuition Assistance Program at Dowling College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Dowling College (Dowling) is an … were paid to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as well as other awards to these students through spring 2012. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeVillage of Dansville – Water and Sewer Operations (2017M-273)
… the Board effectively managed water and sewer operations for the period June 1, 2013 through November 8, 2017. … that ensure an adequate segregation of duties or provide for mitigating controls. The Board should investigate and …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Homer – Purchasing and Credit Cards (2017M-112)
… million. Key Findings Board members and certain department heads told us that they were unaware of the requirement that … Distribute the procurement policy to all department heads and applicable staff to ensure they are aware of its …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Town of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials … officials adequately safeguarded and accounted for Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Village of Westfield – Water and Sewer Operations (2014M-209)
… was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background … four Trustees and a Mayor. Budgeted appropriations for the 2013–14 fiscal year totaled approximately $8.5 … all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2014 through May 18, 2015. … five-member Town Board. The Town’s budgeted appropriations for 2015 were $812,882. Key Findings The Supervisor signed …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Opinion 96-8
… of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations … in a default judgment. You ask whether a town or village is entitled to the fee provided for by General Municipal Law, … §§352[1], 354[8]), to impose monetary liability on the owner of a vehicle for failure to comply with toll collection …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Service ("USPIS") announced that a federal grand jury in White Plains, New York, returned an Indictment yesterday … Comptroller. This case is being handled by the Office's White Plains Division. Assistant United States Attorney James …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleOpinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-24West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mTown of East Greenbush – Justice Court Operations (2016M-60)
… 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a population of approximately 16,500. The Town, which is … two elected Justices. The Justices’ combined collections in 2014 totaled approximately $598,000 for fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ … complete, accurate and timely financial information. As a result, the Board’s ability to monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35