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Selected Aspects of the Dam Safety Program (Follow-Up)
… the deficiencies identified and its internal policy for inspection frequency was not consistent with its actual …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our initial audit report, which … of the seven recommendations included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followTown of Greenfield – Golf Course Collections (2021M-133)
… in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, checks and credit card … card collections to the sales detail. Audit the golf pro’s and bookkeeper’s records and reports annually. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Greene – Justice Court Operations (2021M-95)
… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we … Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … Determine whether Town of Sanford Town officials ensured that claims were appropriately …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Morris – Justice Court Operations (2021M-66)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66City of Little Falls – Financial Condition (2021M-54)
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to accurately assess the City’s current …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the County Treasurer … tax collections, including interest and penalties, to the Supervisor and Treasurer within the required … findings and recommendations and indicated that they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Randolph – Justice Court Operations (2021M-76)
… Determine whether the Town of Randolph Town Town Justice Justice accurately recorded deposited disbursed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of Lyndon – Town Clerk’s Collections (2021M-117)
… when it resumes meetings in person. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Machias – Supervisor’s Financial Duties (2021M-98)
… provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Bainbridge – Justice Court Operations (2021M-51)
… report - pdf ] Audit Objective Determine whether the Town of Bainbridge (Town) Justices ensured money due to the Court … by $4,129. The Justices cannot account for the source of this money. Key Recommendations The Justices should: Deposit collections within three days of collecting them. Perform monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51City of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste … (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in … Determine whether City of Lackawanna City officials properly assessed and …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Town of North Greenbush – Town Clerk (2017M-132)
… complete report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) … collected in a timely and accurate manner. Key Findings The Clerk did not record, deposit, disburse or report all … in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to four months …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Town of Dix – Justice Court Operations (2022M-06)
… collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated … the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims $1,701 and … adjudicated cases were not accurately reported to the DMV. Justice Gregory had a shortage totaling $119 that remained …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Take appropriate action to recover the missing funds. Develop written policies and establish procedures over …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Village of Warsaw – Justice Court Operations (2021M-214)
… accurate bail records, the Justices cannot ensure that all pending bails have been appropriately resolved. Did not …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214