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Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… officials do not consistently require the use of purchase orders when approving purchases, and use purchase orders which were reviewed and approved after the invoice was … that Village employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial … June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by … Village of Port Byron Financial Monitoring and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… adequate guidance and internal controls over transfer station receipts. Key Recommendations Issue duplicate … Ensure that water and sewer collections and transfer station cash receipts are deposited timely and intact. Establish a comprehensive transfer station cash receipts policy that communicates the duties, …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… internal controls over selected financial operations for the period January 1, 2013 through October 31, 2014. … district and one sewer district. Budgeted appropriations for 2014 totaled approximately $1.22 million. Key Findings … to establish comprehensive written policies and procedures for processing payroll and maintaining leave time accruals, …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … 1, 2012 through December 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population … The purpose of our audit was to review the Boards oversight and the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel … Key Recommendations Adopt a policy and develop procedures to ensure that the amount of unexpended surplus funds is … Review bid documents and State and county contracts to ensure that vehicle fuel is procured in the most …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment of preventative maintenance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of … audit was to examine selected financial activities from January 1 2010 to June 7 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… two of these contracts − for public works projects and sidewalk replacement services − that resulted in payments … paid approximately $600,000 more than was necessary for sidewalk replacement. Further, because property owners are required to reimburse the Town for sidewalk replacement, a significant portion of this cost was …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. Background The Town of … Supervisors financial records and reports for the period January 1 2012 through July 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… complete report - pdf] Audit Objective Determine whether Recreation Department (Department) cash receipts were … From August 1, 2011 through November 30, 2017, the recreation attendant (attendant) did not remit Department … Determine whether Recreation Department Department cash receipts were properly …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… in accordance with Town ordinances. We found: The water ordinance did not provide a clear, consistent and equitable …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than … or approve detailed resolutions for all individuals and firms that provide professional services. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for which … written credit card policy. Require credit card users to submit adequate supporting documentation for card … and ensure documentation is intact and reconciled to credit card statements before approving credit card claims …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… for local business development. Board-approved loans made from the community development (CD) fund were recorded as … than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as … Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Kings Park Central School District - Procurement of Professional Services (2020M-22)
… and District officials adhered to the law and District policy when procuring professional services. Key Finding … with the District’s procurement of goods and services policy (procurement policy) when procuring professional services. Consider … and District officials adhered to the law and District policy when procuring professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesLocal Sales Tax Collections up 10.2% in Third Quarter of 2022
… business travel remains well below pre-pandemic levels. Broadway attendance continues to grow, rising above 90% of … Glens Falls had the strongest year-over-year increase at 30.8%, followed by Saratoga Springs (24.3%) and Johnstown …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022