Search
Eaton No. 1 Fire District – Board Oversight (2024M-4)
… officials did not adequately monitor financial activities or maintain appropriate records and reports. The Board of … did not: Ensure basic accounting records were maintained or that it received written financial reports to manage … reviewed, 55 claims totaling $116,846 (56 percent) had one or more exceptions. Adhere to statutory requirements by …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… However, the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did … an increased risk that collections could have been lost or stolen. In addition, money not remitted in a timely manner … Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Glen Aubrey Fire Company – Board Oversight (2022M-139)
… whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection … Ensure compliance with the terms and conditions of all contracts and lease agreements. Develop written … whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured compliance with fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139X.3 Overview – X. Guide to Vendor/Customer Management
… Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in … to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: … in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues encountered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… records were maintained. In 2019, CEDC wrote off two loans with balances totaling approximately $563,000 because the … or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not … records. Ensure loan repayments are properly accounted for, received and deposited in a timely manner and late fees …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingTown of Boylston – Financial Condition (2021M-69)
… operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. … budgets. Reduce surplus fund balance. Establish budgeting and fund balance policies and develop multiyear financial plans. Except as specified in …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just … in the broader scope of your operations. The body or official auditing claims should be aware of trends in … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a … Town of Washington Information Technology 2013M164 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling … rights based on job duties. Officials generally agreed with our recommendations and have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Somers Central School District – User Accounts and Software Updates (2021M-153)
… technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTown of Springfield – Credit Card Purchases (2020M-138)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases … We were unable to determine the appropriateness of an online shopping membership totaling $420 and were … Determine whether the Town of Springfields Town Board ensured credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Carroll – Town Clerk (2022M-20)
… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and … or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents … Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Overview – Legacy Reporting
… through Retirement Online , including their earnings, the number of days they worked and more. You also report and … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewPlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… - pdf] Audit Objective Determine whether the District is paying health insurance premiums for deceased retirees or … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… In accordance with the Project Definition, the Project Costing Improvement Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a … In accordance with the Project Definition the Project Costing Improvement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Assessors incorrectly calculated exemptions granted, some of which included Town-wide errors. Assessors granted … apply State equalization rate or other uniform rate of assessment to all properties listed on the Town’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOpinion 88-11
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance … be re-conveyed to the original grantor or his successors in interest, without special legislation. However, a special … 1 v Miles , 15 NY2d 364, 259 NYS2d 129 (see 1A Warren's Weed, New York Real Property, §16.06). In that case, section …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Town of Almond - Tax Collection (2019M-188)
… did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax … in a timely manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Opinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … period. In addition, the clerk did not provide the board with an abstract listing each sequentially numbered claim, …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0