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Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The … five-member Town Board which comprises the Town Supervisor and four Board members. The Town’s 2012 fiscal year budget … payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting data changes …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… five-member Town Board comprising the Town Supervisor and four Board members. The Town’s 2012 adopted budget … most aspects of the functions relating to the receipt and disbursement of moneys without providing sufficient … insurance coverage. … Town of Callicoon Cash Receipts and Disbursements 2013M16 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… to assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through … is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in … did not use competitive methods when procuring goods and services that were not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Manorville Fire District – Board Oversight and Fuel (2016M-411)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2015 … District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… §317.1 Background Whereas, Sections 74 and 374 of the Retirement and Social Security Law direct that the Comptroller, upon … of a written demand, shall hold a hearing to review and redetermine an application for retirement allowance or …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsTown of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The … $812,882. Key Findings The Supervisor signed the checks and reviewed the monthly reports, but did not review the bank …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… File the required annual financial report with OSC within 60 days after the close of the fiscal year. Maintain complete, accurate, and timely financial …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Recommendations Conduct and document a thorough analysis of leasing alternatives before making major financial …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Duanesburg – Financial Records and Reports (2020M-116)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… officials: Purchased $299,298 in goods and services that should have been competitively procured however $101,121 was …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… purpose of our audit was to examine the Town’s budgeting and financial oversight practices for the period January 1, … The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is … Key Findings The Board has not adopted budget policies and procedures or a long-term financial plan to govern the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… to examine the Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, … The Board also did not provide guidance for goods and services not required to be competitively bid. Therefore, … payments totaling $33,750. Key Recommendations Audit and approve all claims, other than those exceptions …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of York – Budgeting and Financial Oversight (2014M-181)
… of our audit was to examine the Town’s budgeting practices and financial oversight for the period January 1, 2012 … The Town of York is located in Livingston County and is governed by an elected Town Board comprising four Board members and a Supervisor. The Town’s 2014 adopted budget totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… report, Oversight of Information Technology Consultants and Contract Staffing (Report 2018-S-38 ). About the Program … State Information Technology Transformation to consolidate and merge State agencies’ operations and streamline information technology (IT) services. As the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… the Gaming Commission (Commission) adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and transmitted to the State and regulatory oversight … aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, … Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Village of Voorheesville - Water and Sewer Charges (2019M-118)
… officials effectively managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: Accurately billed users for water and sewer charges. Deposited water and sewer collections …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… of our audit was to review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through … by an elected Town Board, which comprises a Supervisor and four Board members. The Town’s 2013 budgeted … not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Ancram - Financial and Capital Planning (2019M-135)
… Determine whether the Board established multiyear plans and financial policies to adequately manage the Town’s … multiyear financial or capital plans. Adopt a fund balance and reserve policy. Key Recommendations Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135