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Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over garbage bag inventory and receipts … the transfer station are not adequately secured during the hours of operation and are stored in an open box on a table …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population … of online receipts to the cash receipts records. … Town of Orchard Park Recreation Department Cash Receipts 2017M81 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… real property tax exemptions. Key Findings We reviewed 116 properties with agricultural, senior citizen and veteran …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… tax exemptions. Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… Key Finding We reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… approximately $202,000. Key Findings The Treasurer and his wife misappropriated more than $95,000 of Department funds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsState Agencies Bulletin No. P-825
Reporting of Dues for the Organization of Management Confidential Employees
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-825.pdf2021 Year in Review
A look back at some of the major accomplishments of 2021.
https://www.osc.ny.gov/files/reports/pdf/2021-year-in-review.pdfTown of Erin – Town Clerk and Justice Operations (2016M-315)
… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and OSC's Justice Court Fund (JCF). The … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… for, recorded and reported all financial transactions in a timely manner. Key Findings The former Clerk-Treasurer … for recorded and reported all financial transactions in a timely manner …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Town of Perinton - Financial Management and Information Technology (2017M-232)
… IT policies or provide IT security awareness training to employees. In addition, we communicated sensitive … technology (IT) control weaknesses confidentially to Town officials. Key Recommendations Adopt realistic … indicated they plan to initiate corrective action. … Town of Perinton Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is … for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In 2014, the Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsGardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown 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 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223