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Town of Hague – Departmental Cash Receipts (2014M-320)

… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s departmental cash … The purpose of our audit was to review internal controls over the Towns departmental cash …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320

Town of Marcellus – Supervisor’s Records and Reports (2013M-375)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2010 through August 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375

Town of Galen – Financial Management (2014M-341)

… governing the budgeting process and adopt budgets with realistic estimates for town-outside-village revenues … public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee and manage … the ambulance service as a Town department in accordance with law. …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341

Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)

… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … not always properly authorized, adequately supported or in compliance with statutory requirements. The former … The Town Attorney may have a prohibited interest in the contact between the Town and his law firm. Internal …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129

Susquehanna Valley Central School District – Information Technology (2020M-95)

… Key Recommendations Develop comprehensive procedures for regularly reviewing user accounts and disabling those …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m

Town of Virgil – Justice Court Operations (2015M-77)

… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Town of Sidney – Budget Review (B4-15-18)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18

DiNapoli: January Local Sales Tax Collections Down 5.9 Percent

… statewide were down 5.9 percent in January compared to the same time last year, State Comptroller Thomas P. DiNapoli … totaled $1.5 billion, down $95 million from January 2020. The decline was less than the 8.4 percent drop in December and the double-digit … statewide were down 59 percent in January compared to the same time last year State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percent

Technology Transfer Program and Royalty Payments (Follow-Up)

… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … Program and Royalty Payments (Report 2019-S-10 ). About the Program As part of its duties, the Research Foundation … To determine the extent of implementation of the two recommendations …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-follow

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. … Recommendations Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Town of Sweden – Justice Court (2014M-318)

… 14,175 and includes the State University of New York College at Brockport. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… to provide adequate guidance and internal controls over transfer station receipts. Key Recommendations Issue … collected. Ensure that water and sewer collections and transfer station cash receipts are deposited timely and … that the collection of moneys, issuance of tickets and deposit of moneys received are properly carried out. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of North Collins – Supervisor’s Records and Reports (2015M-99)

… 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. … including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper … Recommendations Ensure that accounting records are kept in an accurate and complete manner and support annual and …

https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99

College of Optometry – Selected Employee Travel Expenses

… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses

Improper Medicaid Payments for Childhood Vaccines (Follow-Up)

… in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program (VFC Program) is a federally funded … and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for …

https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-follow

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… detailed guidance for Company officials and staff on all financial operations, including cash disbursements, cash … card policy. Annually audit the records and reports of all Company members who are involved in the collection, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

State University of New York Upstate Medical Center – Selected Travel Expenses

… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … Related Audits/Reports of Interest State University of New York College at Cobleskill – Selected Employee Travel …

https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… Purpose of Audit The purpose of our audit was to review various selected financial operations and the Justice Court for the period January 1, 2013 through … The purpose of our audit was to review various selected financial …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Town of North Norwich – Budgeting (2015M-54)

… 12, 2014. Background The Town of North Norwich is located in Chenango County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled … balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Town of Saugerties – Information Technology (2015M-117)

… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117