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Town of Maine – Justice Court Operations (2016M-358)
… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Village of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fTown of Eastchester – Parking Ticket Collections (2012M-246)
… of Audit The purpose of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, 2012. Background The Town of Eastchester is located in … the Town Supervisor. From January 1, 2011, to May 31, 2012, Town employees issued over 23,600 parking tickets …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Berkshire – Justice Court Operations (2016M-425)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … by a five-member elected Town Board, maintains a Justice Court, which has one appointed Justice. Two Justices served … a newly appointed Justice took office January 1, 2016. The Court reported collecting approximately $6,800 in fines and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of North Castle – Cash Disbursement (2013M-32)
… designed and operating effectively with the exception of bank reconciliations, which have not been prepared since May … Because the Town’s deposits total $26 million, the lack of bank reconciliations creates a risk that errors or fraudulent … occur without detection. Key Recommendation Ensure that bank reconciliations are prepared for June 2012 and months …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Town of Lake Pleasant – Credit Cards (2016M-432)
… card purchases to determine whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January 1, 2015 through July 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 … whether transactions were recorded accurately and timely in 2019. Key Recommendations Maintain detailed and accurate …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Otsego County – Cost of Temporary Housing (2015M-97)
… County’s administration of the temporary housing program for the period January 1, 2013 through December 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 … Department of Social Services provides temporary housing for eligible individuals and families, for which the program …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Putnam County – Probation Department Collection of Revenue (2014M-5)
… is under the supervision of the Legislature and the New York State Division of Probation and Correctional …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Village of East Hampton – Information Technology (2015M-187)
… purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period August 1, … is located in the Town of East Hampton, Suffolk County, and has a population of approximately 1,400. The Village is … privileges, created generic user accounts and provided excessive access right to the financial and real property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187City of Gloversville – Parking Violation Operations (2016M-231)
… was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. … City Council. General fund budgeted appropriations for the 2016 fiscal year total approximately $16.3 million. … Findings City officials have not established a benchmark for collection rates of unpaid parking violations. The City …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231City of Niagara Falls – Financial Condition (2017M-170)
… for 2017 was approximately $93 million. Key Findings From fiscal years 2014 through 2017, City officials balanced … did not have an updated comprehensive multiyear financial plan. Key Recommendations Adopt realistic budgets in which … update a comprehensive written multiyear financial plan that includes realistic measures for rebuilding fund …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Town of Cambria – Capital Projects Financing (2017M-161)
… (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of which was not needed, … station and deposited the proceeds into the general fund checking account. Key Recommendations Adopt a bond … Approve the issuance of debt only when it is needed to fund project costs. Transfer comfort station BAN proceeds …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161City of Lackawanna – Garbage Collection Fees (2021M-206)
… of these properties were underbilled a total of $6,350. 16 organizations were billed for garbage services they …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Town of Otselic – Selected Financial Operations (2012M-220)
… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … community development moneys is prepared, and procedures for outstanding loan collection are enforced. Establish … and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on a supported and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Mill Neck – Financial Management (2014M-358)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the … The Village, which has a population of approximately 2,100, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Town of Hillsdale – Justice Court Operations (2014M-312)
Town of Hillsdale Justice Court Operations 2014M312
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Village of Remsen Audit Follow Up – 2020M-119-F
… pdf] | [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in January 2021. Background The …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-f