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Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… maintenance of the financial records and reports for the period June 1, 2015 through August 5, 2016. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for the 2016-17 fiscal year totaled approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… payments totaling $229,251 to the former chief pursuant to a separation agreement the Town entered with the former … included severance payments, due to concerns of potential litigation against the Town. The severance payments included … unused leave accruals upon separating from service absent a separation agreement. However, neither the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Comptroller Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling … sale. Specifically, the sales were $142,555,000 of Series 2015A Tax-Exempt Bonds, $5,640,000 of Series 2015B Taxable Bonds and $181,030,000 of Series …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed … audit city white plains statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… Training). Key Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees and all seven elected officials), two employees or 9 percent of … seasonal employees and new hires starting in June or after from SHP Training. Key Recommendations Ensure all employees …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and all 10 elected officials), one employee or 10 percent of … Additionally, the Town excluded 47 seasonal employees from SHP training. Key Recommendations Ensure all employees …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… whether Village of Lake Placid (Village) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees and all five elected officials), one employee of the Police …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… our audit was to review the Village’s budgeting practices and financial condition for the period June 1, 2013 through … a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. Key Findings The Board and Village officials did not develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Green Island – Water Fund Financial Condition (2015M-237)
… the financial condition of the Village’s water fund for the period June 1, 2012 through May 31, 2015. Background … is governed by an elected seven-member Village Board. For the 2014-15 fiscal year, general fund budgeted … water fund. Adopt a multiyear financial and capital plan for the water fund. …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… to address preparing, reviewing and approving timekeeping records. Perform periodic reconciliations of water produced …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… Town of Addison’s (Town) progress, as of December 2022, in implementing our recommendations in the audit report released in April 2019. Background The Town is located in Steuben …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fTown of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… report – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of September …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… determined that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. … court contained errors in the calculation of interest due and/or other mathematical errors. Ten of the 77 referees …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, … accounts Key Finding Finance officials have made progress in correcting each of the problems we identified. Of the … are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followAnnual Assessment of Market Orders for 2012, 2013, and 2014
… Purpose The purpose of this performance audit was to determine whether the Department of Agriculture and Markets (Department) has adequate procedures in place to accurately report its assessable expenses related to its administration of … Determine whether Department of Agriculture and Markets has adequate procedures in place …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Collection of Special Hauling and Divisible Load Overweight Permit Fees
… (Department) charged and collected the correct fees for special hauling and divisible load overweight permits. … February 5, 2015. Background The Department is responsible for regulating the movement of oversize and overweight … of equipment or other item that exceeds legal dimensions for the highway but cannot be broken down into smaller …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-fees