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Town of Lincoln - Town Clerk (2023M-31)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … money could be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for … her office with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Corinth – Investment Program (2023M-146)
… period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average … the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, … Make timely deposits, or File annual financial reports with the Office of the State Comptroller. The … Clerk-Treasurer. Village officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Albion – Financial Management (2021M-29)
… report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … unrestricted fund balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … financial reports. Only pay Board-approved claims listed on abstracts provided by the Town Clerk, except where allowed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not … Law). The Tax Collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Lewis – Highway Purchases (2014M-103)
… prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103DiNapoli: Oversight of Supportive Housing Falls Short
… Manhattan. DiNapoli’s audit primarily focused on its five-year state contract that ended June 30, 2014, during which … million, including $9.67 million in the contract’s final year. DiNapoli’s auditors visited 14 clients in their homes … OMH contracts in 2012-2013. During its 2013-2014 contract year, Postgraduate’s CEO was paid $847,118, consisting of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortOversight of Transportation Services and Expenses (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Oversight of Transportation … vehicles. Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage … repairs and maintenance costs. DOCCS did not monitor in-house maintenance expenses but, rather, relied on each …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followPrivacy and Security of Student Data (Follow-Up)
… more than 700 school districts with 3.2 million students, 12 Regional Information Centers (RICs), and 37 Boards of …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… a copy of the signed signature page will be available for download in the EDSS. It will be the contracting entity’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsDiNapoli Announces Sale of General Obligation Bonds
… New York on March 8, 2018 unless postponed, as set forth in the Notices of Sale published in The Bond Buyer on March 2, 2018. The bonds will be dated …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsTown of Summit – Town Clerk (2024M-51)
… report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and … the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in accordance with New York State (NYS) … the Clerk to remit fees collected on or before the 15th of the month following the date of collection. Did not …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Town of Pitcairn – Claims Auditing (2024M-69)
… complete report – pdf] Audit Objective Determine whether the Town of Pitcairn (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. … include adequate supporting documentation. This increased the risk that claims could have been paid for inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Pendleton – Capital Projects (2024M-72)
… Account for the projects in separate capital projects funds. Recommendations The audit report includes 11 …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Berkshire – Board Oversight (2023M-122)
… were for appropriate Town purposes. Determine whether the Town Board (Board) audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the required Annual Financial Reports …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town of Harpersfield – Claims Auditing (2024M-71)
… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited … and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that were paid during the … and receipts). Rather, the Board reviewed only an abstract of unaudited claims each month and approved the abstracts for …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71