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City of North Tonawanda – Financial Operations (2012M-203)
… maintain records indicating they sought written or verbal quotes, as required by the purchasing policy. We tested 24 … did not maintain a record of the verbal or written quotes required by the procurement. Key Recommendations … department heads obtain the required verbal or written quotes for the procurement of goods not subject to …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Village of Tuxedo Park - Board Oversight (2018M-66)
… to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. Water rates … totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed. In … a Board member to review their duties. Use a request for proposals or quotation process to award professional …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66City of Glen Cove – Budget Review (B7-14-16)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … operating expenditures, such as tax certiorari judgments and termination payments, with debt when it should be funding … operating expenditures with unrealistic revenue estimates and one-shot revenues. The budget includes estimated revenues …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… and Orleans/Niagara Boards of Cooperative Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to … Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOpinion 90-15
… may establish the office of deputy police commissioner to be appointed by the town board. If no term of office is … fixed by resolution, or other compensation paid pursuant to local law, should be commensurate with the duties of the … has appointed the town supervisor as commissioner pursuant to Town Law, §150, may appoint a deputy police commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-53
… relied on Hohensee v Regan , 138 AD2d 812, 525 NYS2d 733 mot for lv to app denied 72 NY2d 807. In Hohensee , supra , …
https://www.osc.ny.gov/legal-opinions/opinion-88-53City of Glen Cove – Budget Review (B7-15-17)
… reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Town of Mohawk – Records and Reports (2013M-113)
… was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … fund balances, results of operations, or prepare accurate reports that would allow the Board to adequately monitor the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Cato – Water Financial Operations (2023M-145)
… – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials … (officials) effectively managed the financial operations of the water fund. Key Findings The Board and officials did … until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… in investment activities in the energy sector of Iran. For commodities, services, construction and printing contracts, the Act requires that bids or offers for and renewals or assignments of contracts include … twenty million dollars ($20,000,000) or more in credit for a minimum of 45 days to a person for purposes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Town of Athens - Town Clerk/Tax Collector (2018M-41)
… payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from … they planned to initiate corrective action. … Town of Athens Town ClerkTax Collector 2018M41 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing … collected and did not have sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed a third …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … restrictions. Not all cardholders attached the required purchasing log to their credit card statements when …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Village of Pulaski – Selected Village Operations (2013M-142)
… reserve, claims, annual audits and information technology for the period June 1, 2011, to January 31, 2013. Background … all serving two-year terms. Operating expenditures for the fiscal year ending in 2012 were $877,359 in the … $102,275 from the water system improvement reserve to pay for work associated with the River Street retaining wall …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142City of Lockport – Independent Audit Services (2014M-238)
City of Lockport Independent Audit Services 2014M238
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Bombay – Justice Court Operations (2015M-208)
… received during the audit period had not been deposited into a Court bank account. The Justices did not provide … policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse … 794 personal cash advances totaling approximately $334,900 and personal purchases totaling over $62,300 from April 2016 … receive written financial reports or review bank and investment statements and canceled check images. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57