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Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town … all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Accounts Payable Advisory No. 64
… or Cancelling a Vendor, Employee Expense, or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was stolen and cashed by a party … the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksAccounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersPortville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Akron Central School District - Financial Management (2018M-195)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized … comments on the issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… report, Use of Electronic Benefit Cards at Prohibited Locations ( 2016-S-52 ). Background Our initial report, which … audit report Use of Electronic Benefit Cards at Prohibited Locations …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followTown of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… taking additional steps to increase physical accessibility for the 24 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… taking additional steps to increase physical accessibility for the 30 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… taking additional steps to increase physical accessibility for the 70 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Fulton – Justice Court Operations (2017M-6)
… The Town of Fulton is located in Schoharie County and has a population of approximately 1,400. The Town, which … Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly reduced …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Comptroller DiNapoli Statement on 2025 State of the City Address
… proposed today to make the city more affordable for working-class New Yorkers,” DiNapoli said. “The new …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressNewark Central School District – Employee Benefits (2024M-40)
… complete report – pdf] Audit Objective Determine whether Newark Central School District (District) officials … Determine whether Newark Central School District District officials accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Village of Elmira Heights – Claims Auditing (2024M-44)
… complete report – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees … audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit increases the risk that …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Town of Lake Luzerne – Procurement (2022M-95)
… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not … officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases … for 27 purchases totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… to all business office staff and periodically tested for efficacy, District officials have less assurance that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… were not needed or disabled. Most of these accounts should have been disabled in February 2021 when the District … when a network account was no longer necessary and should be deactivated. Key Recommendation Periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network