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Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight … June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a … Village of Nelsonville Financial Operations 2012M242 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The Village is … by an elected Village Board, which comprises four Trustees and a Mayor. The Village’s expenditures for the 2011-12 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Mohawk – Records and Reports (2013M-113)
… financial activity including accurate beginning balance sheet account balances. Ensure that all accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… the period June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … Cortland Enlarged City School District Oversight of Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
Village of Port Byron Financial Monitoring and Information Technology 2014M116
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013. … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Cohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent housing … used did not allow for accurate tracking of employees’ hours worked. The Board did not establish pay rates for … for administrative employees that accurately records the hours worked by those employees. Ensure pay rates are …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Wayne County Probation Department – Restitution Payments (S9-20-6)
… As a result, some victims may never receive the payments to which they are entitled. 24 of the 26 restitution orders … delinquent restitution totaling $7,767 were not reported to the court, as required. 16 outstanding restitution checks … Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Village of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Holland Central School District – Claims Audit (2021M-210)
… to fulfill the Board’s claims audit responsibilities. As a result, there is an increased risk that improper or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Town of Morehouse – Records and Reports (2021M-182)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of Morehouse … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182City of Little Falls – Financial Condition (2021M-54)
… Determine whether the City of Little Falls City Common Council Council and officials adopted realistic budgets that …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… and appropriateness and disable user accounts when they are not needed. Limit access rights and permissions to user’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userTown of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly … reported and deposited in a timely manner. Key Findings The former Clerk did not properly account for, report, … Determine whether collections in the Town of Crawford Town Town Clerks Clerks office were …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… complete report – pdf] Audit Objective Determine whether the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project. Key Findings The Board … Determine whether the Herkimer Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment. Key Findings The Board and … District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling $263,023. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mTown of Dix – Justice Court Operations (2022M-06)
… (Town) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices did not ensure … of Dix Town Justices collected recorded deposited reported and remitted Justice Court Court collections and reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06