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Village of Mayfield – Water and Sewer Operations (2017M-28)
… determine whether the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the … Village of Mayfield Water and Sewer Operations 2017M28 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, 2012. … govern the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed primarily by real … a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Village of Little Valley – Capital Project Management (2020M-129)
… because they were unable to comply with certain grant funding requirements. Project delays and project scope …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Lockport – Building Permit Fee Collections (2025M-56)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly … amounts which vary based on property type and the nature of the modifications planned for the property. A … standards by issuing building permits and certificates of completion or occupancy, and inspecting properties. The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Town of Marbletown – Financial and Capital Planning (2017M-234)
… multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the … 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… July 1, 2014 through August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… employees use requisitions and purchase orders prior to ordering goods and services and that all Village employees …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Huntington – Payroll and Legal Services (2013M-28)
… costs. The Town routinely pays supervisors for overtime that may not be necessary because overtime is not … bargaining agreements. The Town contracted with 23 attorneys, who were paid a total of $1.9 million during our … although the Town had written agreements with these attorneys, the agreements did not require that invoices for …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide … The Chart of Accounts COA is the foundation of the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Belmont – Water and Sewer Operations (2014M-101)
… was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. … four-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1 million, including $451,000 for the general fund, $216,000 for the water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
audit village Odessa
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of … investment, and code of ethics policies, as required by statute. The Board also has ensured that procedures … each claim for payment and indicates their approval by affixing their signatures to the claims, and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s financial activities were properly recorded … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… was to determine whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Although BOCES officials compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) … wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into the financial …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Schroeppel - Financial Records and Reports (2019M-187)
Determine whether the Comptroller maintained complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Deerpark – Real Property Tax Collections (2017M-277)
Town of Deerpark Real Property Tax Collections 2017M277
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… submitting data changes directly to the payroll-processing contractor without approval, and there is no comparison of … checks when they are signed. The Town’s payroll-processing contractor and postage-servicing contractor made withdrawals directly from the Town’s bank …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186