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Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… highway equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… pdf] Audit Objective Determine whether Elmsford Union Free School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… and procedures over cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background … seven-member Board of Trustees, which is responsible for overseeing financial activities, including those of the … sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection rates. …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408

Village of Silver Creek – Capital Projects (2017M-31)

… 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Town of Stafford – Capital Projects (2024M-17)

… shortfalls. Moreover, the Board created a taxpayer equity issue when a portion of the costs to construct water …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)

… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … in writing. … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301

Town of Danby – Town Clerk (2022M-08)

… Town of Danby (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections were missing and not deposited timely or intact and were not remitted to …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… The purpose of our audit was to review the Authority’s internal controls over tenant rents for the period July 1, … and collection of tenant rents. Billing and collection duties were not properly segregated. No one internally … policies and procedures to provide adequate guidance and internal controls over the billing and collection of tenant …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Village of Islandia – Information Technology (2021M-100)

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

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… assets are secured until they are deposited. All claims should be audited before payment. … Village of Hillburn …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Town of Boylston – Financial Condition (2021M-69)

… Town’s financial condition. As a result, it levied more taxes than necessary to sustain operations. The Board: Did … some corrective action. Appendix B includes our comments on certain issues Town officials raised in their response. … …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Franklin County Probation Department – Restitution Payments (S9-20-13)

… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse victim … to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings … properly manage or monitor the revolving loan fund program and was unaware inadequate accounting records were … $563,000 because the loans were not properly secured and the recipients had insufficient assets to satisfy the …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… billed, collected and enforced. Board-adopted water rates were incorrectly setup in the billing and collection … of water and sewer charges. Ensure Board-adopted water rates are correctly setup in the billing and collection …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Town of Potter – Town Clerk (2020M-113)

… Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as received) or record, report and remit all …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

… Directors’ report or any interim financial information to the membership. Of 220 disbursements reviewed totaling … that annual and monthly financial reports are provided to the Board and membership and there is an independent … all claims are audited, and have documented approval prior to payment and adequate supporting documentation. Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial