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Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… complete report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic … of the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village … totaling $370,000 from funds with a different tax base, which creates a taxpayer inequity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Town of Hyde Park - Payroll and Time Records (2018M-225)
… Findings Town officials established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, totaling $1.5 … should consider using electronic timesheet files instead of printing paper copies to file. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 parking … oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations Examine the … that the Police Department maintains a record showing the tickets assigned to each issuing officer and that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … Board and the Board conducted the required annual audit of the Supervisor’s records. Key Recommendations Correct …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … There were no recommendations as a result of this audit. … St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… returns. The financial markets have given investors a wild ride the last few years but our investment strategy has …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionTown of Oswego – Financial Condition and Information Technology (2017M-290)
… safeguard the Town’s information technology (IT) resources for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2 million. Key Findings The … Adopt a disaster recovery plan and policies and procedures for breach notification and data back-up. … Town of Oswego …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Audit The purpose of our audit was to assess the Village’s financial condition and the Clerk-Treasurer’s maintenance of the … financial condition. The Board did not conduct, or cause to conduct, an annual audit of the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the … and ambulance companies that provide emergency services to the Town for the period January 1, 2015 through September …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … they planned to initiate corrective action. … audit town venice …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… report – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed annual … not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any … all seven elected officials did not complete the annual SHP Training. Additionally, the City excluded seasonal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… – pdf] Audit Objective Determine whether Town of New Hartford (Town) employees and elected officials completed … to initiate corrective action. … audit town statewide new hartford …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… the Board increasing the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… $228,146 without Board approval. The water and sewer funds do not pay administrative costs for services they …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Village of Green Island – Water Fund Financial Condition (2015M-237)
… 1, 2012 through May 31, 2015. Background The Village of Green Island is located in Albany County and has a population … and capital plan for the water fund. … Village of Green Island Water Fund Financial Condition 2015M237 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… B includes our comments on issues raised in the Village’s response letter. … Determine whether Village officials …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100