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Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Oversight of Critical Foster Care Program Requirements (Follow-Up)
… and Family Services (OCFS) regulates and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices oversee the entities that provide child welfare services, including voluntary agencies (VAs) and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… The Treasurer also issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their … for the improper payments to the Treasurer, her husband and father-in-law. Investigate and determine if any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Town of Pulteney – Financial Management and Information Technology (2012M-177)
… or that sufficient review and oversight procedures are in place. The Board also did not perform an audit of the water … notification, or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, … segregated and/or supervisory oversight controls are in place. Conduct an annual audit of the records of the Town …
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)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
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)
… our impending review of court and trust funds on February 18, 2022, the Treasurer and County Clerk reconciled their …
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 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)
… Facilities Corporation without first identifying a plan to pay for the related debt. Although the Board raised water … The Clerk-Treasurer did not include all unpaid water bills and fees on the tax roll for the 2011-12 fiscal year. … an appropriate portion of revenue from rate increases to pay for future debt service costs. Provide complete and …
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)
… The Board did not conduct an annual audit of the records of officials and employees who receive and disburse … work. Conduct, or contract for, an annual audit of the records and reports of all officers and employees who …
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)
… did not properly segregate the Clerk-Treasurer’s financial duties or provide oversight of her work; did not require the … it is not practicable to segregate the Clerk-Treasurer’s duties, establish mitigating controls, such as independent … Village of Smyrna ClerkTreasurers Duties 2013M114 …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent … 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has … Village of Middleport Water and Sewer Rents 2013M313 …
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)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account when he …
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)
… Purpose of Audit The purpose of our audit was to review the City’s oversight … residents. The City is governed by a five member Common Council. The City’s general fund budget for the 2012 fiscal … quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Dansville - Board Oversight (2014M-115)
… The Board did not audit, or cause to be audited, the records of the Supervisor, Clerk or Tax Collector, which … Annually audit or contract for an audit of the books and records of all departments that receive and disburse 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)
… has approximately 2,220 residents. The Town is governed by an elected five-member Town Board (Board), which consists … it approved both Officers to retain fees collected on the Town’s behalf which circumvented Town Law. The Board … should remit all fees and collections to the Supervisor by the 15th of the following month that collections were …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Compliance With Payment Card Industry Standards
… the Thruway Authority (Authority) complies with Payment Card Industry Data Security Standards. Our audit scope covers … are automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… vehicles per year and carries more traffic than any other bridge or tunnel authority in the nation. Toll revenues from … without payment of the toll prescribed by the Triborough Bridge and Tunnel Authority at the regularly established … TBTA’s contracted law firms were not effective in collecting outstanding receivables from persistent toll …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… Elliott Auerbach as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will … head the division responsible for monitoring the finances of local governments and school districts. He will manage … He will direct seven regional offices and a staff of more than 300. “Having served four terms as Ulster County …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the … tools." The NAF grant proceeds for the "A Better Me" project were deposited directly into the NFHA’s operating … conducted any presentations related to the "A Better Me" project. In addition, between October 2013 and June 2014, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughter