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Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Village of Watkins Glen – Justice Court Operations (2021M-146)
… accurate manner. Key Findings The Justices did not ensure all fines and fees were properly collected, recorded, … Recommendations Ensure that monthly accountabilities of all Court accounting records are completed. Review the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for … January 1, 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… requirements that are considered best practices for all State entities, including SUNY campuses. Key Finding In …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The … parking tickets and collected approximately $721,000 in fines and penalties for parking violations. Key Finding … of collection, the Village/Town still had $1.17 million in cumulative unpaid parking tickets outstanding as of May …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Springfield – Accounting Records and Reports (2020M-175)
… did not: Prepare bank reconciliations, record receipts in the financial accounting software or provide the Board … monthly bank reconciliations, record all transactions in the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. Annually audit the Supervisor’s records …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of Voorheesville - Water and Sewer Charges (2019M-118)
… managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: … and penalties. There were no recommendations as a result of this audit. Village officials agreed with our report. … … effectively managed the billing collection and enforcement of water and sewer charges …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town … budgets caused significant budget variances and resulted in unused appropriated fund balance; fund balances were not … actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not adopted, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Ancram - Financial and Capital Planning (2019M-135)
… a fund balance and reserve policy to govern the levels of unrestricted fund balance and reserves to maintain. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Operational Training and Medical Assessments of Train Crews (Follow-Up)
… of implementation of the five recommendations included in our initial report, Operational Training and Medical … Induction Training, where they learn how to operate trains in revenue and non-revenue road service in a yard or terminal; prepare trains for road service and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followOperational Training and Medical Assessments of Train Crews (Follow-Up)
… bus and subway service within the City of New York. Staten Island Railway (SIR) is a subsidiary agency that operates a single rapid transit line on Staten Island, which runs from the St. George Ferry … Protection annually) intended to update the employees on current operating, communications, fire, and evacuation …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followTown of Caton – Supervisor’s Records and Reports (2014M-359)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … January 1, 2011 through July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359