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Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Plainville Fire District – Board Oversight (2021M-91)
… operations and exceeded its authority by passing a resolution that allowed the District Treasurer (Treasurer) to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town 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-69Franklin County Probation Department – Restitution Payments (S9-20-13)
… to enforce and monitor restitution obligations. 16 of the 30 restitution orders we reviewed had uncollected … make reasonable efforts to locate victims promptly. None of the 26 outstanding checks totaling $2,918 were properly …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, some victims are not receiving payments to which they are entitled or are experiencing significant … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town of Greenfield – Golf Course Collections (2021M-133)
… Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Boylston – Procurement (2021M-56)
… totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to review the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Pharsalia – Board Oversight (2018M-59)
… paid himself more than $57,000. As a result of our audit and investigation, the former Supervisor was arrested in 2019 … Defrauding the Government, Corrupting the Government and Public Corruption. In June 2021, he pled guilty to Grand … a thorough annual audit of the financial records, reports and supporting documentation. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Saratoga County Probation Department – Restitution Payments (S9-20-12)
… did not make reasonable efforts to locate victims. For example, 238 outstanding checks totaling $22,279 were not … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Town of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The … financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Rosendale – Justice Court (2014M-232)
… The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … Town Board, which consists of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Groveland – Fiscal Oversight (2014M-285)
… Purpose of Audit The purpose of our audit was to examine the oversight and … The Board did not have a contractual agreement with the firm that performed financial services for the Town prior to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Andover – Audit of Claims (2013M-388)
… The Town of Andover is located in Allegany County and is governed by an elected five-member Town Board. The … claims, the names of the claimants, the amounts allowed and the funds and appropriation accounts to be charged. Enter in the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388City of Salamanca - Collections (2023M-131)
… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The … could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly … precluded us from determining whether deposits were made in a timely manner. 34 entries totaling approximately $50,000 …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… leave payments totaling $8,860 and an unallowed payment totaling $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117State Agencies Bulletin No. 2241
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesSodus Central School District – Software Management (2022M-64)
… accounts that we reviewed had permissions that allowed the accounts’ users to install software on their computers … that we reviewed, only three (2 percent) were listed on the District’s software inventory and 27 (20 percent) were … software applications on 17 different computers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m