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NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… report - pdf ] Audit Objective Determine whether NFC Development Corporation (Corporation) officials awarded … Determine whether NFC Development Corporation Corporation officials awarded …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of Owasco – Financial Management and Procurement (2021M-70)
… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … in the unrestricted general fund balance increasing to an excessive level. Always seek competition for … findings and recommendations and indicated that they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… complete report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key … Determine whether Town of Hempstead Town officials effectively monitored Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Ephratah – Accounting Records and Reports (2022M-138)
… and the highway fund balance was understated by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 through 2020 were … the accounting records are properly maintained. Complete bank reconciliations on a timely basis. File AUDs as …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Danby – Claims Processing and Procurement (2022M-127)
… Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not … Town Board Board sought competition when procuring goods and services and audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last four …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Springfield – Accounting Records and Reports (2020M-175)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the … Springfields Town Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Fairport Central School District - Payroll and Employee Benefits (2023-118)
… calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Village of Afton – Claims Auditing and Disbursements (2023M-177)
… the Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings … result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims … the Village of Afton Village Board properly audited claims and monitored nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Town of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Argyle – Water Billing and Collections (2023M-148)
… (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Downsville Fire District – Procurement and Claims Audit (2022M-130)
… that goods and services were procured in accordance with the procurement policy and claims were approved prior to … ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved … services tested, totaling $58,117 (11 percent), complied with the District’s procurement policy, because they either …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Town of Western - Supervisor’s Records and Reports (2022M-184)
… reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the … records. Provide reliable monthly financial reports to the Board and file AUDs, as required. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Putnam – Accounting Records and Reports (2022M-188)
… records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key … did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Cortland County - Claims Audit and Check Printing (2018M-247)
… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did … for auditing claims by establishing the office of county auditor or the office of county comptroller, in accordance with law. Direct the …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247