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Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate … and reports, and the Board could improve its oversight of financial operations. The Supervisor did not: Ensure … and accurate financial reports, the Board was not aware of significant deficiencies with the Town’s accounting …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town 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-185Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget … budget workbook method to allow for the direct transition of information. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Commissioners Board and officials properly planned for longterm financial and capital needs …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Johnsburg – North Creek Water District Charges (2023M-51)
… annual water revenue) in water revenues it was entitled to . Officials did not: Ensure services provided by the contractor were billed to the customers. Identify and bill all new water customers. … all water rates were Board-adopted and accurately charged to customers. Perform an annual audit of the Water Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… report – pdf] Audit Objective Determine whether Village of Johnson City (Village) employees and elected officials … Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 selected employees … all six elected officials), two employees or 14 percent of employees tested did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… employees and all six elected officials), 14 employees or 24 percent of employees tested, and five elected officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… (Town) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … audit town venice …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… agreed with our recommendation. Appendix B includes our comment on an issue that was raised in the Village’s response …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… report – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed … audit statewide town hyde park …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… report – pdf] Audit Objective Determine whether City of Glens Falls (City) employees and elected officials … provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees and … the training. City officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04City 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-s9-23-1Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… $215,868 more than the amount the former chief was owed for unused leave accruals upon separating from service absent …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Gardiner Fire District – Length of Service Award Program (2013M-265)
… Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected five-member … and procedures to ensure that points are accurately awarded and recorded. Ensure that all points earned …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit corporation … that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196