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Town 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-231Village 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 activity for the period April 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The Village is governed by an elected Board of Trustees (Board) …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Village of Northville – Joint Youth Activity Program (2016M-339)
… The Director does not always provide a record detailing the dates of collections, the payees’ names and the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339DiNapoli: Numbers of Homeless Population Doubled in New York
… the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkUtica Academy of Science Charter School – Purchasing (2015M-71)
… 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… using competition. The Board did not adopt policies to govern the use of the Village’s credit cards. The Treasurer … services. Adopt comprehensive policies and procedures to govern the use of credit cards. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… fund, monthly bank reconciliations and bank statements. Conduct an annual audit of the Supervisor's records or engage an independent auditor to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
Town of Callicoon Cash Receipts and Disbursements 2013M16
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… operations for the period January 1, 2009 through July 24, 2014. Background The Pulteney Fire District No. 2, … accurate financial records, prepare and present accurate reports to the Board or deposit revenue for hall rentals …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Village of Montgomery – Purchasing and Information Technology (2013M-210)
… Law (GML) and sought competition for purchases and public works contracts subject to its competitive bidding … is backed up to a secure off-site location, and that an officer or employee periodically restores/tests the backups. …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Selected Aspects of Safety and Security in Subway Facilities
… as a better drainage system to prevent flooding. At MTA Headquarters, the Chief Security and Safety Officer is mainly … assessments, as well as to plan and provide guidance, to address issues such as crime and homelessness. MTA’s Office … to meet the needs of the MTA Capital Program and address the risk to the system. If the contractor pool is not …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an eleven-member Board of Directors, provides fire protection services to Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured … June 1, 2015 through May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in … Village of East Rockaway Justice Court Operations 2017M206 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Village of Albion – Water and Sewer Rents (2013M-108)
… internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Orchard Park Public Library – Audit of Claims (2016M-191)
… period January 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Village of Dansville – Water and Sewer Operations (2017M-273)
… of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Town of Henrietta – Financial Management and Purchasing (2013M-208)
… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town Board which is composed of four Council members and a Town Supervisor. Budgeted appropriations totaled … approximately $17 million for 2012. Key Findings The Board and Town officials have not developed long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 … awarded a State contract is correct by comparing relevant list prices, reduced by contract discounts, with a detailed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager has full administrative rights to the District’s … procedures, update them if necessary and ensure compliance with them. Require the periodic review of journal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town … Key Findings The Supervisor did not ensure accounting records were accurate and complete and did not deposit … for fiscal years 2015 and 2016 and has not provided the public accountant hired to audit the books and records with …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263