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Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Alfred State College of Technology – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …

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

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 Knox – Internal Controls Over Payroll (2014M-35)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231

Town of Smithville - Annual and Claims Auditing (2020M-41)

… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)

… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures … 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91

Rockland County - Sale of Estate Real Property (2019M-233)

… County officials generally agreed with our recommendation and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233

Town 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, … balance sheet account balances and detailed year-to-date budget-to-actual comparisons of revenues and …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

City of Norwich - Emergency Medical Services Billing (2019M-112)

… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 … approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical … incidents. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Village of Voorheesville - Water and Sewer Charges (2019M-118)

… Audit Results Village officials: Accurately billed users for water and sewer charges. Deposited water and sewer …

https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and … January 1, 2012 through July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

Town 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-135

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-225

Town 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-325

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

Village of Argyle – Water Billing and Collections (2023M-148)

… – pdf]  Audit Objective  Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings  Officials did not provide adequate oversight of water billings and collections. As a result, delinquent …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… report – pdf]  Audit Objective  Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… – pdf ] Audit Objective  Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … funds to separately account for the financial activity of projects undertaken. Periodically reconcile water and …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28

Charter School of Educational Excellence – Information Technology (2023M-174)

… of six tested users of the cloud-based application used for School operations stored sensitive student data without …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174