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Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is … financial operations for the period January 1 2007 to July 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
Town of Edwards Internal Controls Over Selected Financial Operations 2013M20
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Forestville – Water Fund (2012M-207)
… or procedures for the billing and collection of water charges, and failed to properly segregate the duties of the … to set aside an appropriate portion of revenue from rate increases to pay for future debt service costs. Provide … and procedures for the billing and collection of water charges. Segregate the water billing and collection duties or …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, 2012. … has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million made …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. … of four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal … control and subsidiary accounts and a billing software application to record water and sewer financial activity. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Village of Greenwich – Justice Court Operations (2014M-023)
… deposit all collections in a timely manner, as required by law. The Justice did not consistently submit monthly reports … Use manual press numbered receipts in addition to the computer generated receipts due to the weakness created by …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023City of North Tonawanda – Financial Operations (2012M-203)
… events included chowder sales, food and beer tents at Canal Fest and a variety of raffles, bingo, and other games …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Pulteney – Financial Management and Information Technology (2012M-177)
… a policy to ensure that hard drives and other electronic media are properly sanitized before they are disposed of. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Prattsville – Justice Court (2012M-243)
… of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2011, to … Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, the Justices collected … cash receipts in a timely manner, adequately segregate the court clerk’s duties and provide proper oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Livingston County Court and Trust Funds (2022-C&T-4)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2017 through June 17 2022
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Dansville - Board Oversight (2014M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town … Clerk’s operations for the period January 1, 2012 through February 28, 2014. Background The Town of Dansville is … The purpose of our audit was to review the Boards oversight of Town …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Town of Bangor – Board Oversight (2012M-193)
… remit all fees and collections to the Supervisor by the 15th of the following month that collections were received. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Vehicle and Traffic Law, the Department of Motor Vehicles (DMV) is responsible for tracking the expenses of … We performed certain procedures, which were agreed to by DMV, to ascertain the expenses it incurred in administering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2025
… Acts) for the State Fiscal Year ended March 31, 2025. About the Program The Acts help ensure that the … the Acts for the State Fiscal Year ended March 31, 2025. Expenses to administer the Acts for the State Fiscal … collectively Acts for the State Fiscal Year ended March 31 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/07/15/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleEast Syracuse Minoa Central School District – Information Technology (2020M-174)
… report - pdf ] Audit Objective Determine whether East Syracuse Minoa Central School District (District) officials … technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial … Determine whether East Syracuse Minoa Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020m