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Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
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)
… (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill … State Parks for water usage for Letchworth State Park the Park …
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)
… - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets and … Determine whether the Town of Saratoga Town Board Board adopted realistic budgets and …
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)
… Educational Services (BOCES) officials ensured: Security awareness training was provided, Information technology (IT) … officials did not regularly provide formalized IT security awareness training, assess computer usage to confirm IT … Key Recommendations Provide periodic IT security awareness training. Monitor employee Internet use. Develop …
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)
… report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling over $4.1 million were not … Determine whether the Town of Owasco Town Town Assessor Assessor properly administered …
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)
… report - pdf ] Audit Objective Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money. Key Findings … did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate …
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)
… policies and procedures were not adopted. Existing bylaw provisions were not enforced. Adequate accounting and … bylaws and financial policies. Comply with existing bylaw provisions. Annually audit the Treasurer’s books and …
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)
… with appropriate real property tax levies that ensure equity among tax bases. Town officials agreed with our …
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)
… than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in …
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)
Determine whether the former Town Comptroller Comptroller adequately performed the financial recordkeeping and reporting duties required of this position
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)
… Determine whether Recreation Department Department cash receipts were recorded and …
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)
… - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting … Determine whether the Town of Stony Creek Town Supervisor maintained accurate accounting records …
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)
… correctly setup in the billing and collection software. Generate billing registers for each water and sewer billing …
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)
… addressed the Town’s operational and capital needs and funding sources. Town officials adequately safeguarded … 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)
… budgeted appropriations in the general, water and sewer funds exceeded actual expenditures by a total of $4.9 million … adopted a fund balance policy or multiyear financial and capital plans. Key Recommendations Adopt budgets with realistic estimates of appropriations and financing sources based on …
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)
… whether eligible Village employees received and used leave accruals in accordance with Village policies, and … The Treasurer did not maintain separate records on leave accruals earned and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. …
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)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
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)
… property tax exemptions totaling $6.2 million, we reviewed 58 exemptions totaling $2.7 million and found that 32 …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… report – pdf] Audit Objective Determine whether Village of Johnson City (Village) employees and elected officials … audit village johnson city …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… The Board has not established adequate written policies or procedures for procuring professional services. School … the use of requests for proposals (RFPs) and written or verbal quotes. School officials should periodically solicit competition, through RFPs or another competitive process, for all professional service …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-services