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Town of Tioga – Long-Term Planning (2022M-181)
… as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway … corrective action . Appendix B includes our comments on certain issues they raised in their responses. … town …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181East Meadow Union Free School – Overtime (2022M-118)
… before all overtime was worked; therefore, employees may have worked unnecessary overtime. As a result, the increased … findings in our report. Appendix C includes our comments on issues officials raised in their response. … audit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Saugerties Central School District – IT Asset Management (S9-22-05)
… pdf] Audit Objective Determine whether Saugerties Central School District (District) officials appropriately tracked, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… measure commodities that are sold on the basis of their weight, volume or size. Key Findings The Department may not …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … boiler inspections, public work enforcement and asbestos abatement. Key Findings The Department does not assess and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Purpose of Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and … without oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Mount Morris – Justice Court (2012M-129)
… The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. The Town is governed … by an elected Town Board consisting of the Town Supervisor and four Board members. The two current Justices and Court clerk collected approximately $94,590 in fines and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … with legal requirements. Ensure the AUD is filed with our office within 60 days after the close of the fiscal year and … District’s response letter. … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The … and small claims cases. The Justices are responsible for all Court operations. During our audit period, the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255City of Johnstown – Financial Management (2020M-134)
… financial operations. As a result, the City could lose out on significant revenue. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263New Hartford Central School District – Payroll (2021M-149)
… complete report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials … compensating controls over the payroll clerk who could add new employees to the financial system and was responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Dalton-Nunda Central School District – Financial Management (2020M-92)
… budget gaps. The Board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal … controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014. … Department members did not always sign the daily member attendance record and not all overtime was properly …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Pulteney – Financial Condition (2021M-24)
… Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to appropriate fund balance only in amounts that are actually … amount for the next year. Appropriated more fund balance to finance operations than was available, resulting in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Tully Central School District – Financial Management (2016M-359)
… overfunded or potentially unnecessary. District officials have not developed a multiyear financial plan. Key … realistically reflect the District’s operating needs based on historical trends or other identified analysis. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Groton Central School District – Financial Management (2014M-288)
… through August 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and … more real property taxes than necessary. … Groton Central School District Financial Management 2014M288 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Bradford Central School District – Financial Management (2016M-253)
… million. Key Findings The Board and District officials have not adopted realistic budgets or effectively managed … Ensure budgets include realistic appropriations based on actual needs and planned use of fund balance to avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253