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Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… physical accessibility for the 70 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… Assess whether Town of Trenton (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Assess whether Town of Trenton Town officials could take additional steps to increase physical accessibility to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… the Town Court, such as signs identifying van accessible parking spaces. Recommendation Town officials should assess the … identified in this report. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… physical accessibility for the 30 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… accessibility for the 131 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… over selected financial activities for the period January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides … has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … five-member Town Board. The Town also has an elected Highway Superintendent who is responsible for overseeing all … effective internal controls over Town finances and Highway Department payroll for the pe …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key … Establish procedures to enforce judgments and pursue fine collection to ensure that all fines are promptly collected. …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. Background The … County of Otsego Accountability Over Trust and Agency Funds 2014M041 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of … City of Auburn Hydroelectric Power Operations and Software Management …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… for and monitored appropriately for the period April 21, 2009 through April 30, 2017. Background The Village of … Correct the accounting errors identified in this report and resubmit the related annual update documents to our office. Periodically review …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… fund expenditures for the 2016-17 fiscal year totaled $6.2 million. Key Findings The Board reviewed and approved …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax … 1, 2016 through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed … Town of Palatine Town ClerkTax Collector and Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, … fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs … school program had an outstanding surplus in the special aid fund of $3.4 million. BOCES did not enter into …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… financial management practices for the period July 1, 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The … operates 12 schools with approximately 7,180 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 1, 2012, through June 14, 2013. Background The Town of Grand Island is located in Erie County and has a population … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… private and sensitive information is removed from storage devices and media prior to disposal. Take possession …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259