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Village 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 not effectively manage the financial operations of the water fund, establish adequate reserves or develop …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, … or prepare accurate reports that would allow the Board to adequately monitor the Town’s financial operations. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Athens - Town Clerk/Tax Collector (2018M-41)
… in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … $11,179 were deposited from between one to 33 days after receipt. In 2016, the Clerk deposited $37,036 in real property taxes from between one to 24 days after receipt. Bank reconciliations were not always prepared …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and … Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings The credit card policy does not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Village of Medina – Ambulance Service Billings (2014M-326)
… audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. … elected five-member Board of Trustees. The Village budget for the 2014-15 fiscal year is approximately $5 million. Key … allowed a third party to collect Village money. The rates for service types indicated by the patient care records and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… [read complete report – pdf] Audit Objective Determine whether the Hannibal … checks to himself from January 2014 through May 2022. Use a Company credit card to make 794 personal cash … canceled check images. The Board also did not obtain an annual independent audit of Company records, as required. At …
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-132City of Lockport – Independent Audit Services (2014M-238)
… in poor condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key … services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. … not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s accounting records contained …
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 for the period … of revenue shortfalls, and the Board allowed budgets to be over-expended. Specifically, the highway fund … fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general …
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)
… May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period … records to ensure that all collections are deposited in a timely manner and intact. Maintain accurate and complete …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… in village funds over the course of at least 19 years, New York State Comptroller Thomas P. DiNapoli, Steuben County … was charged with one count each of Grand Larceny in the 1st degree, Money Laundering in the 2nd degree, Corrupting … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceVillage of Greenwich – Justice Court Operations (2014M-023)
… services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key … and did not compare the reconciled bank balance with her manual cash records. The Court issues receipts for … accounting system. However, there is a weakness with the system because the receipt number and date can be …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Seneca Falls – Justice Court (2013M-89)
Town of Seneca Falls Justice Court 2013M89
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… as of December 31, 2020. Provide the Board with adequate monthly reports that included cash balances and the detail of …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Castile – Tax Collection Remittance (P1-24-23)
… complete report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to the Town Supervisor … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk …
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 State Town Law Town Law
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … whether the Town of Middlebury Town Tax Collector remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town 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-57Town of Broadalbin - Records and Reports (2018M-63)
… maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the … to maintain, complete, accurate and up-to-date accounting records and reports. The bookkeeper did not record all cash … Develop a plan for updating and maintaining the accounting records and filing AUDs in a timely manner. Town officials …
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)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes … Treasurer in a timely manner. Deposit real property tax money and clerk fees in a timely manner. Town officials … ClerkTax Collector Clerk properly remitted and deposited money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236