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Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… to $153,000 as of December 31, 2020. Provide the Board with adequate monthly reports that included cash balances and … and perform their job duties. Town officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 … initiate corrective action. … Determine whether the Town of Middlebury Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York … and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Seneca Falls – Justice Court (2013M-89)
… Purpose of Audit The purpose of our audit was to review internal … 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Village of Greenwich – Justice Court Operations (2014M-023)
… and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … to the reconciled bank balance each month. Use manual press numbered receipts in addition to the computer generated …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Broadalbin - Records and Reports (2018M-63)
… timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s … complete, accurate and up-to-date accounting records and reports. The bookkeeper did not record all cash transfers and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Richford - Town Clerk/Tax Collector (2019M-236)
… and Clerk fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five … were deposited from two to 60 days after receipt instead of within 24 hours. In addition, there were five instances … where Clerk fees were not deposited within three days of when collections accumulated to more than $250. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Village of Irvington – Selected Financial Activities (2015M-265)
… not receive any new amendments relating to the delinquent carrier and was unable, therefore, to determine the exact …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Village of Atlantic Beach - Cash Disbursement (2018M-253)
… (RFPs) for seven purchases totaling $102,494, as required by the procurement policy. While New York State Village Law, …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Columbus – Budget Development Practices (2012M-225)
Town of Columbus Budget Development Practices 2012M225
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As a result, the Board’s ability to effectively monitor the Clerk’s financial operations was …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78DiNapoli Statement on Sentencing of Special Education Provider
… to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my … repay $418,000 paid to six of his relatives who performed little or no work for the special education programs over a …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerCity of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of Coldspring – Town Clerk Operations (2013M-137)
… through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an elected … Key Findings The Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … four-member Board of Directors, contracted with the Towns to provide fire protection and emergency services. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsVillage of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Village of Fayetteville is located in the Town of Manlius in Onondaga County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Village of Lyons Falls – Financial Management (2013M-393)
… 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Lake Pleasant – Credit Cards (2016M-432)
… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases … January 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432