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Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent … 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or conveyances of New York real property or interests in real property when the consideration exceeds $500, at a rate of $2 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followControls Over and Revenues From .nyc Generic Top-Level Domains
… To determine whether the New York City Department of Information Technology & Telecommunications (DoITT) has … the Program A top-level domain (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for … the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash accounts were out …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Belmont – Water and Sewer Operations (2014M-101)
… 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Madison County - Claims Audit and Payment Process (2019M-142)
… Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of … The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Smithville - Annual and Claims Auditing (2020M-41)
… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and the Treasurer … because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … or establish targeted funding levels for its reserve funds. The Treasurer did not maintain accurate and reliable …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Dayton - Supervisor's Records and Reports (2019M-189)
… action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2013 through April 30, 2014. … the reconciled bank balances to the recorded cash balances on a monthly basis and promptly investigate and correct any …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… sufficient documentation to indicate the amount of money received at each fundraising event and did not always … as maintaining adequate documentation of the amount of money collected at each fundraising event and the source of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… 2012. The Town has not established a confirmation process with its bank for online transfers of Town moneys. Key … the bookkeeper. Ensure that the online banking agreement with its bank identifies who is authorized to initiate and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period … were $200 million. Key Findings The Town may have higher payroll costs than necessary because Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… risks associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed by a five-member elected Board of Trustees … are complied with. Ensure that all of the Village’s data is backed up to a secure off-site location, and that an …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Springfield – Accounting Records and Reports (2020M-175)
… did not: Prepare bank reconciliations, record receipts in the financial accounting software or provide the Board … monthly bank reconciliations, record all transactions in the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. Annually audit the Supervisor’s records …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Albion – Water and Sewer Rents (2013M-108)
… audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s … in Albany County. The Authority, which is governed by a seven-member Board of Commissioners, provides low rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s … order system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218