Search
Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… a population of approximately 7,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations … annual audits of the Supervisor’s records as required by Law. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Town of East Hampton – Budget Review (B7-13-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Town of Angelica – Justice Court Operations (2018M-11)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, … The Town of Angelica is located in Allegany County and has a population of approximately 1,400. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Town of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … are approximately $1.4 million. Key Findings The Town does not have complete, accurate, and up-to-date accounting records, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Liberty – Justice Court Operations (2016M-336)
… 1, 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has … Town of Liberty Justice Court Operations 2016M336 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Village of Akron – Selected Financial Activities (2016M-133)
… which has a population of approximately 3,000, is governed by an elected five-member Board of Trustees. The annual … to 53 customers and found that seven were underbilled by more than $85,000. The Clerk-Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of … Court assets to known liabilities. One Justice failed to close his bank account as required when he resigned. Key … unexplained balances remitted to OSC JCF. Take action to close the former Justice’s bank account and any unidentified …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64DiNapoli Releases Interactive Map of Local Census Results
… New York State Comptroller Thomas P. DiNapoli today released a report tracking New York’s local demographic … New York State Comptroller Thomas P DiNapoli today released a report tracking New Yorks local demographic …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsVillage of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fVillage of Tannersville – Water Department Operations (2016M-417)
… Audit The purpose of our audit was to review the Village’s water department operations for the period June 1, 2015 … of Trustees and a Mayor, who also comprise the Board of Water Commissioners. For the 2015-16 fiscal year, the … appropriations for the general fund were $639,362 and water fund were $410,550. Key Findings Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Town of Kirkwood – Justice Court Operations (2016M-414)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a … Town of Kirkwood Justice Court Operations 2016M414 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… former Board member using Department funds. The Board and membership did not review bank statement activity. No one … were being deposited. Key Recommendations The Board and membership should have developed procedures to help ensure … documentation was properly maintained. The Board and membership should have performed a review of the bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsAnthem Blue Cross – Coordination of Benefits With Medicare
… employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 … This process determines which insurance plan pays first as primary and which insurance plan pays secondary. Because the insurance company which pays primary typically pays the majority of the claim, it is …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareTown of Maine – Justice Court Operations (2016M-358)
… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Village of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the … Village of Victory Audit Follow Up 2010M35F …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fTown of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Franklin – Fund Balance Management (2018M-13)
… a population of approximately 375. The Village is governed by an elected three-member Board of Trustees. General fund … The general fund’s year-end total fund balance increased by 46 percent from 2014-15 through 2016-17. Budgeted general … in 2015-16 and 2016-17 exceeded expenditures by an annual average of 30 percent while actual revenues …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Berkshire – Justice Court Operations (2016M-425)
… and the accounting software, particularly related to recording cases in the accounting software. Deposit all money …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Penn Yan – Water Operations (2013M-104)
… monitor water financial operations. Our examination of the billing and collection of customers within the Village did … for municipal customers. The Village is inappropriately billing municipalities for unknown future capital costs, and … agreements for water operations. Ensure that municipal billing calculations are equitable. Budget for funds which …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104