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Village of Voorheesville – Claims Processing (2014M-135)
… 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Town of Greig – Long-Term Planning (2023M-13)
… complete report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Lake Luzerne – Payroll (2022M-98)
… were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Corinth – Claims Auditing (2017M-102)
… of Audit The purpose of our audit was to determine whether claims were adequately supported and properly audited by the … $5.2 million. Key Findings The Board did not audit all claims before approving payments and approved 22 claims …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used … competitive methods when procuring goods and services for the period January 1, 2015 through December 31, 2016. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Village of Margaretville - Fiscal Management (2018M-78)
… general fund surpluses. As a result, the Town did not need all of the appropriated fund balance to finance operations. … …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the period January …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Village of Arkport - Information Technology (2019M-203)
… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate … written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to … and the Village’s computing environment, and stipulate who is responsible for monitoring all IT policies. Enter into a …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Corfu - Sewer Operations (2018M-133)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer … operations by reasonably estimating budgets, ensuring a good financial condition and properly billing, collecting and recording sewer rent revenue. Key Findings The Board routinely adopted budgets that were not reasonably …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Town of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the … of compliance with competitive bidding requirements or the Town’s procurement policy. 11 claims totaling $4,009 … not have appropriate support, such as an itemized receipt or invoice. 23 claims had sales tax totaling $243. Key …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information. For more information regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpTown of Kingsbury – Water Fees (2016M-400)
… 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Town of Evans – Employee Benefits (2024M-53)
… report – pdf] Audit Objective Determine whether Town of Evans (Town) officials maintained leave records and paid … that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of the …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53City of Fulton – Capital Projects (2021M-184)
… for completed projects. Key Findings Officials were unable to readily determine the complete financial history and … because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Village of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … supported and for a legitimate Village purpose for the period June 1, 2015 through October 31, 2016. Background …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Italy – Multiyear Planning (2017M-53)
… a population of approximately 1,100. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Collection of Fines Related to Tenant Complaints
… To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … between January 1, 2016 and September 30, 2018. About the Program Homes and Community Renewal consists of New York … major housing and community renewal agencies, including the Division of Housing and Community Renewal (DHCR). DHCR is …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsTown of Preble – Non-Payroll Disbursements (2023M-17)
… complete report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor … oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Lisle - Board Oversight (2018M-124)
… complete report - pdf] Audit Objective Determine whether the Board ensured that receipts were deposited and … were for proper Village purposes. Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124