Search
Audits of Local Governments: About Our Audits
… Performance Audits LGSA conducts performance audits. According to the United States Government … of: Program effectiveness, economy and efficiency Internal control Compliance Prospective analyses Learn more …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Horicon – Leave Accruals (2016M-421)
… evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through September 30, 2016. Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Town of Bridgewater – Financial Operations (2013M-309)
… 1,500 residents. The Town Board is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-3092016 Annual Report on Preschool Special Education Audit Initiative
As of December 2016, OSC has completed 89 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2016.pdf2015 Annual Report on Preschool Special Education Audit Initiative
As of December 2015, OSC has completed 63 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2015.pdf2014 Annual Report on Preschool Special Education Audit Initiative
As of December 2014, OSC has completed 40 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2014.pdfExtension Request Form
To request an extension of time to complete activities relative to your abandoned property filing, complete this form and return to the Office of Unclaimed Funds.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/extension-request.pdfOpinion 91-12
Whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company
https://www.osc.ny.gov/legal-opinions/opinion-91-12Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the … August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2014 through … July 29, 2015. Background The Town of Niagara is located in Niagara County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218City of Amsterdam – Recreation Department (2023M-29)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) maintained … that not all collections were remitted to the Treasurer’s office . For example: The total projected fees for the … program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Ashford – Water District (2015M-343)
… cost of District operations. Key Recommendations Develop and monitor a detailed project plan to ensure that the water … water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. … Town of …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Thompson - Board Oversight (2018M-69)
… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Town of Mooers - Cash Management (2020M-36)
… Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive … maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … our comment on an issue that was raised in the Town’s response letter. … Determine whether Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36City of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial … May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195XIV.13 Prompt Payment Interest – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13-prompt-payment-interestTown of Windsor – Information Technology (2017M-44)
… 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … $880,000. Key Findings The Town’s IT policy was adopted in 2007 but has not been updated since then and does not … officials and employees. The Town’s server is not located in a secure location. Key Recommendations Annually review and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2016 through July 31, 2017. Background The Town of Dannemora, which includes the Village of Dannemora within …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Colden – Highway Operations (2017M-127)
… January 1, 2016 through April 21, 2017. Background The Town of Colden is located in Erie County and has … Key Findings The Highway Superintendent made purchases without soliciting bids or quotes as required, which resulted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Erwin – Justice Court (2017M-266)
… through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266