Search

Town of Machias – Supervisor’s Financial Duties (2021M-98)

… duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

Town of New Lisbon – Financial Oversight (2013M-12)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)

… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …

https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121

Town of North Castle – Cash Disbursement (2013M-32)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash … January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32

Town of Greenfield – Golf Course Collections (2021M-133)

… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … not remitted and deposited in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133

Town of Greene – Justice Court Operations (2021M-95)

… and Justice Martin was unaware that the cash balance in her account exceeded known liabilities by $5,869 …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Town of East Hampton - Budget Review (B21-7-11)

… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to … years, we recommend that the Town carefully consider how much it sets aside as a cushion against unforeseen events (e.g., …

https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11

Town of Ithaca – Justice Court Operations (2021M-13)

… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Audit Results The Justices … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13

DiNapoli Issues Analysis of 2021-22 Enacted State Budget

… of new resources, totaling an estimated $26.7 billion in SFY 2021-22. These resources include federal support, … from tax increases, and other new resources, resulting in the largest budget in state history at an estimated $212 billion, according to …

https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budget

Town of Marcy – Justice Court Operations (2020M-166)

… and accountabilities, monitor the work performed by the clerk and ensure pending traffic tickets are enforced …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

Town of Adams – Justice Court Operations (2020M-163)

… Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported. … action. … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Town of New Windsor – Information Technology (2020M-137)

… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137

Town of Willing – Justice Court Operations (2014M-377)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

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

… activity for the period January 1, 2013 through January 27, 2015. Background The Town of Virgil is located in … records does not include a review of documentation such as case files and bail records. Key Recommendations Ensure … activity for the period January 1 2013 through January 27 2015 …

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

Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)

… of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet … maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and procedures, and (3) … and the maintenance cost per mile was unusually high. In addition, we concluded there was not a sufficiently …

https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-follow

Village of Richfield Springs – Justice Court (S9-14-1)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1

City of White Plains – Claims Auditing (2016M-367)

… Ensure that claims are thoroughly audited before payment, as required by the City’s charter. … City of White …

https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367

Examination of Unemployment Insurance Benefits 2016 Annual Report

… recoveries for past UI overpayments from 130 New York State employees hired during calendar year 2016. In addition, … calendar year 2016, DOL recovered $342,415 from New York State employees who owed DOL for past UI overpayments through …

https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-report

City of Niagara Falls – Financial Condition (2017M-170)

… of our audit was to review the City’s financial condition for the period January 1, 2015 through June 30, 2017. … of five elected members, has legislative responsibility for the City’s operations, and the Mayor, along with the City Administrator and department heads, is responsible for managing City operations. The City’s adopted general fund …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Town of Barker – Justice Court Operations (2016M-422)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … collected. Both the Justice and the clerk have the ability to modify or delete adjudication information in the Court's … and surcharges collected. Prevent unauthorized changes to the adjudications by electronically signing the case …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422