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Town 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)
… 2011 through September 10, 2014. Background The Village of Medina is located in Orleans County and has a population of … rates are charged based on service provided. … Village of Medina Ambulance Service Billings 2014M326 …
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-18DiNapoli: 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 88-53
… firefighters for working scheduled vacations pursuant to a collective bargaining agreement is not includable in the … as respondent has, is consistent with both the plain meaning of 'salary' and a legislative intention to guard … under section 302(9)(d). Accordingly, we conclude that the phrase "accumulated vacation" was used in section 302(9)(d) …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 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-90-15Village 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-238Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… funds from the Company’s insurance provider and consult with legal counsel regarding other available remedies. Ensure … public accountant, as required. Company officials agreed with our findings and indicated they initiated corrective …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town 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-208Town of Genesee Falls – Fiscal Stress (2013M-146)
Town of Genesee Falls Fiscal Stress 2013M146
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town 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-57Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… and 2019 annual financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to …
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)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all …
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 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 Seneca Falls – Justice Court (2013M-89)
… period January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a … 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-023