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Madison County - Claims Audit and Payment Process (2019M-142)

… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) … were paid without Board approval. 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-142

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… the District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Town of Smithville - Annual and Claims Auditing (2020M-41)

… the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did … or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update the financial records to conform to the …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… action. Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Day – Supervisor’s Records and Reports (2014M-225)

… 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225

Village of Middleport – Water and Sewer Rents (2013M-313)

… The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through … The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The Village is … Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water …

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or … when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The base tax is … remit the tax to the Department. State RETT collections for each of the 2 State fiscal years ended March 31, 2021 and …

https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-follow

Controls Over and Revenues From .nyc Generic Top-Level Domains

… a decrease in revenues. DoITT’s Franchise Administration Team (Franchise Team), tasked with managing the contract and … for words considered to be indecent that were disallowed by the contract. We identified 65 domains containing one of seven words disallowed by the contract terms. Key Recommendations Establish …

https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domains

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The … Canton Village ClerkTreasurer maintained complete accurate and uptodate accounting records and reports …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… of our audit was to review the Village’s procurement and cash receipts practices for the period June 1, 2012 … is located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. The Village is … the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

Village of Belmont – Water and Sewer Operations (2014M-101)

… (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the … February 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed by an elected four-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101

Health and Safety of Children in Foster Care (Follow-Up)

… six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … many of the critical functions required to protect the health and safety of foster children. For example, we found …

https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-follow

Town of Marcellus – Supervisor’s Records and Reports (2013M-375)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … special district. Provide monthly financial reports to the Board that include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and special …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… included with the monthly claims to be audited prior to payment. Deposit all moneys intact and in a timely manner and …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231

Hillside Fire District – Cash Receipts and Disbursements (2016M-284)

… January 1, 2015 through July 20, 2016. Background The Hillside Fire District is a district corporation of the … Hillside Fire District Cash Receipts and Disbursements …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284

Southside Academy Charter School - Enrollment and Billing (2019M-70)

… The School did not have all the necessary student residence documentation on file. Key Recommendations Review … billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70

Village of Argyle – Water Billing and Collections (2023M-148)

… The Board did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 … assessed on unpaid customer accounts. Ensure water billing rates are formally adopted by the Board. Periodically review …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Village of Horseheads – Claims Auditing and Disbursements (2023M-134)

… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… report – pdf]   Audit Objective  Determine whether the Village of Afton (Village) Board properly audited claims … and monitored non-payroll disbursements. Key Findings  The Board did not properly audit claims. As a result, … for unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed:  53 claims totaling …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177