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Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The Village/Town of … audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Mayor and four Trustees. The Village’s annual budget for the 2012-13 fiscal year was $953,000, which is funded … fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Delhi – Financial Condition (2013M-110)
… established formal reserves for future repairs and capital needs. Key Recommendations Consider historical trends, as well as identified current and future needs, when developing budget estimates that are consistent with the Village’s actual revenues and expenditures. Set …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110West Albany Fire District – Credit Card Purchases (2017M-15)
… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. … Board of Commissioners. Budgeted appropriations for 2017 totaled approximately $616,600. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… library which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Hudson Housing Authority – Board Oversight (2016M-302)
… period July 1, 2014 through May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … Hudson Housing Authority Board Oversight 2016M302 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… $5.9 million. Key Findings No one independent of the billing clerk reviewed the billing registers. Cash collections were not deposited in a … Ensure that an individual independent of the billing process reviews the billing registers and exception …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Fairport Public Library – Financial Management (2014M-354)
… Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit … source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Sodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department officials and … responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Columbus – Budget Development Practices (2012M-225)
… trends in developing budget estimates that are consistent with the Town’s actual revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Richmondville – Administration of Grant Moneys (2013M-374)
… $5.6 million, funded by economic development grants, bank financing and private moneys from the developer. The … which is owned by the developer, is currently facing foreclosure. Key Findings The Board failed to properly …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Deerpark – Budget Review (B6-15-23)
… condition. The Town's preliminary budget complies with the property tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial activities for the period … investigate the unaccounted for gasoline and take action to resolve the gasoline shortage. Ensure that staff members … purchase orders and having them preapproved prior to making purchases. Require the recreation department to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Hammond – Town Clerk Operations (2014M-350)
… audit was to review the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. … received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank … audit was to review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… are maintained, monitored and periodically reconciled with those in the central payroll register. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… records. Develop procedures to ensure compliance with State regulations for bingo operations. Establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesSUNY Bulletin No. SU-52
… Purpose To explain an automatic cancellation of general deductions … 04/26/2001 OSC Actions OSC will insert a row on 4/27/2001 to cancel all general deductions except the following: 405 … of bargaining unit. OSC is not making any changes to data on the retirement panel. For ANY changes to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… (CBA), employment contract or Board resolution and one teacher reviewed and approved her own time sheets. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Comptroller DiNapoli Releases Local Government Audits
… Auditors reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the … of fund balance was not effective. As a result, general and highway fund balances increased significantly over the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-audits