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Town of Italy – Multiyear Planning (2017M-53)
… The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Town of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … Findings Town officials did not perform periodic reviews to ensure the accuracy of leave accrual balances. We found …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Greene – Budget Practices (2016M-409)
… officials’ budget practices for the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Fulton – Justice Court Operations (2017M-6)
… Purpose of Audit The purpose of our audit was to review the internal … Of the 105 vehicle and traffic tickets issued during our scope period, the former Justice did not adjudicate 82 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Windsor – Information Technology (2017M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s information technology … 1, 2015 through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The Board adopted budgets based on …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Thurman – Capital Projects (2016M-431)
… not included in the original salt shed contract, without change orders. The Board's failure to establish an adequate … expenditures compared to the approved budget. Approve all change orders prior to the commencement of work. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Taylor – Financial Management (2016M-391)
… The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is governed … Supervisor and four Board members. Key Findings The Board has not historically monitored available fund balance or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks … 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used … a prohibited interest in contracts totaling approximately $2,540. Several properties were not charged for water system …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water districts for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Portland – Water Operations (2017M-45)
… 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population of approximately … all but two water districts realized operating deficits in 2016. Key Recommendations Adopt written policies and procedures for periodically measuring the water loss in the water system, and investigate and correct the causes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations … 1, 2015 through August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Newfane – Supervisor's Financial Records (2017M-7)
… reports to the other Board members. A property tax payment totaling $3,365 was returned by the bank for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Mentz – Board Oversight (2016M-403)
… of Town officials or employees who received or disbursed money. Key Recommendations Develop and adopt a multiyear … of all Town officers and employees who receive or disburse money. … Town of Mentz Board Oversight 2016M403 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Reimbursement of Social Services Costs (2013MS-3)
… (DSS) incurs both direct and indirect program costs in the administration of social services programs and a … benefit of the DSS) that are directly billed to the DSS. In addition, counties are reimbursed for the indirect costs … failed to seek reimbursement for more than $1.4 million in eligible costs, potentially losing almost $1 million in …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Village of Newport – Financial Management (2017M-12)
… and adequately managed the Village’s financial condition for the period June 1, 2015 through September 30, 2016. … of approximately 640. General fund budgeted appropriations for 2016 totaled approximately $379,000. Key Findings From … Adopt budgets that include realistic estimates for expenditures. Develop a policy to govern the levels of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Oversight of Building Construction Site Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Oversight of Building … promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … hazardous conditions identified by DOB are addressed in a timely manner. DOB also did not prioritize which sites …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-follow