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Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… governed by an elected Board of Trustees which comprises a Mayor, who is the chief executive officer, and two Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… that were issued to vehicles for parking, red light camera, bus lane camera, and school zone camera violations. DOF’s … collections from respondents who have New York plates and live within NYC. DOF refers other cases to the NYC Law …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly … June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster … Village of Depew Internal Controls Over Capital Projects 2013M29 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June 1, 2011, through … Village of Clyde Financial Management and Board Oversight 2013M96 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Division of Housing and Community Renewal Bulletin No. DH-114
… report includes the Action/Reason code used as well as the old compensation rate and new compensation rate. NHRP708 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-114-april-2021-district-council-37-dc-37-performanceCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… report - pdf ] Audit Objective Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money. Key Findings … did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… Collections ( 2019-S-8 ). About the Program The Gaming Commission (Commission) regulates all aspects of gaming activity in New York and is responsible for overseeing … VLT casinos are required to remit a percentage of their gaming revenues to the State, and tribe/nation casino …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followDivision of Housing and Community Renewal Bulletin No. DH-120
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2021 and April 2022 DC 37 Retroactive 2% Salary Increases and provide instructions for payments not processed … of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-120-april-2021-and-april-2022-district-council-37-dc-37Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting … Determine whether the Town of Stony Creek Town Supervisor maintained accurate accounting records …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and … and Supervisor’s office. The Town’s procurement policy does not require the solicitation of written proposals or …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Pulteney – Financial Management and Information Technology (2012M-177)
… and regularly updated. Establish a policy to ensure that hard drives and other electronic media are properly sanitized …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the year. Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the … amounts actually available. As a result, the general fund balance declined by $82,000 from 2008 to 2012. Consequently, … already occurred. The general fund ended 2012 with a cash balance of $15,630. Key Recommendations Establish a policy …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… and restrictions over user access to the financial system. Lastly, the Board has not adopted comprehensive data …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial operations, accounting functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit … thorough and timely audits are conducted, that each claim approved is a legitimate Town expenditure, and that …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… the highway fund and $10,624 for the water fund for fiscal year 2012. Key Findings The Board did not develop accurate … 2013 with revenue estimates that were based on the prior year’s actual revenue earned and real property taxes to fully …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Controls Over Federally Funded Programs and Maximization of Federal Funding
… network of local organizations that provide weatherization services, including air sealing to prevent air infiltration and reduce drafts, insulation to reduce heat loss, and modifications to heating … Energy (DOE) and the U.S. Department of Health and Human Services (HHS) and must expend and account for WAP awards in …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-funding