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Assessment and Collection of Selected Fees and Penalties
… as those levied on employers for their failure to pay fees in a timely manner or comply with workplace safety rules. We … does not assess and collect all required fees and fines. In total, the Department did not collect about $3.8 million, … assessment and collection of fees and penalties identified in this report. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Portland – Water Operations (2017M-45)
… 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population of approximately … all but two water districts realized operating deficits in 2016. Key Recommendations Adopt written policies and procedures for periodically measuring the water loss in the water system, and investigate and correct the causes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Ticonderoga – Capital Project Management (2023M-38)
audit town ticonderoga
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38State Agencies Bulletin No. 2142
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2023 calendar year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks dated July 5, 2023, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39City of Olean Housing Authority – Board Oversight (2016M-93)
… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Canajoharie Central School District – Fuel Purchasing (2021M-170)
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees … paid. Key Recommendations Solicit bids as required and in accordance with the purchasing policy. Thoroughly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Wolcott – Financial Management (2020M-131)
… an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … for and allocating certain revenues and expenditures in the town-wide (TW) and town-outside-village (TOV) general … equity by budgeting and recording revenue and expenditures in the appropriate funds. Adopt budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from 2016-17 through 2018-19 were less than budgeted … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 … Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Sodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether … Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the constitution …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Southern Cayuga Central School District – Financial Condition (2020M-77)
… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… bookkeeper did not prepare bank reconciliations for the health savings checking account. The current Supervisor made …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99East Irondequoit Central School District - Financial Management (2019M-28)
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … Appendix B includes our comments on issues raised in the Town’s response letter. … To determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Butternuts – Disbursements (2021M-62)
… account that, at times, had more than $500,000 on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of the Town’s disbursement controls. While … action. Appendix B includes our comment on an issue raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62West Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… documentation to determine whether they were deposited in full. $385 received for fire safety services was not … non-Company vendor, $540 for member reimbursements, $1,455 in unauthorized withdrawals and $945 for an unidentified … all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background The Town of Mount Morris is … in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key Findings The current Justices have …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… report - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) … York State Authorities Budget Office (ABO) and the Office of the State Comptroller (OSC) was accurate with respect to … job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active projects. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval