Search
Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… report – pdf] Audit Objective Assess whether Town of Woodbury (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 595 applicable physical accessibility components … as signs at inaccessible entrances indicating the location of the nearest accessible entrance. Seven components at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… 1, 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of … Livonia Hook and Ladder Company No 1 Inc Financial Controls 2014M001 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… internal controls over water rents in the Napanoch Water District for the period January 1, 2014 through June 10, … Board. Metered water revenue for the Town’s Napanoch Water District, which provides water service to approximately 448 … Key Findings Because Town officials were uncertain of District boundaries, ad valorem assessments were not levied …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 through … County Industrial Development Agency Project Approval and Monitoring 2014M338 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 population of … It uses trust and agency funds to account for assets held in a trustee capacity or as an agent for individuals, private … could not determine the source or purpose of moneys held in several trust and agency funds. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately … 1, 2015 through February 28, 2017. Background The City of Glens Falls is located in Warren County and has a … City of Glens Falls Water and Wastewater System Cybersecurity …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power … July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of … City of Auburn Hydroelectric Power Operations and Software …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… the Town Clerk/Tax Collector maintained adequate records and deposited collections intact and timely and whether the Board adequately managed the Town’s financial … Town of Palatine Town ClerkTax Collector and Financial Management 2017M101 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… 2015 through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the … Granville Hook and Ladder Volunteer Fire Company Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear plans for the … officials appropriately used the machinery capital reserve to replace equipment as planned. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a population of about 700. The … when the reserves are established. Monitor the balances in specific reserves, amend the maximum amounts if necessary, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 1, 2009, to January 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses … City of Niagara Falls Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… agreement with one of eight professional service providers we tested. City officials did not solicit written quotations … policy to require the use of competitive methods when obtaining professional service providers. Enter into …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… in customers being underbilled by $1,703. Delinquent customer accounts did not always include late payment penalties in accordance with Board policy. Key … that late payment penalties are applied to all delinquent customer accounts in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… of financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial … contains the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330