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Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( … recommendations included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our … To determine the extent of implementation of the 8 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background … in our intl audit report Reporting on Foreclosure of Real Property Funds Kings County …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets or effectively manage fund balance. The Board also: Adopted annual budgets … operating surpluses totaling $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did … IT security awareness training, assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information contained in the network and …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… [ read complete report - pdf ] Audit Objective Determine whether the South … Required State and Federal filings were not completed, and annual budgets were not prepared. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… [read complete report – pdf] Audit Objective Determine whether the former Town Supervisor … maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and … did not maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly accounted for. We found: 28 … Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … audit period which was approximately $138,000 more than what was transferred in the payroll bank account. $48,000 in … Ensure accounting records are maintained in a complete and accurate manner. Ensure the Board receives the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… duties or oversee the cash receipts function. Eight summer recreation registrants did not pay program fees that … Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate … and reports, and the Board could improve its oversight of financial operations. The Supervisor did not: Ensure … and accurate financial reports, the Board was not aware of significant deficiencies with the Town’s accounting …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, … software. Customer bills were not accurately prepared. As a result, the customers we reviewed were underbilled by … guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
Determine whether the Board established adequate longterm plans which appropriately addressed the Towns operational and capital needs and funding sources
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
Determine whether the Board and Village officials developed realistic budgets and longterm financial plans
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid … Village employees received and used leave accruals in accordance with Village policies …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Johnsburg – North Creek Water District Charges (2023M-51)
… Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66