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Town of Athens - Town Clerk/Tax Collector (2018M-41)
… Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling … are prepared each month. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of Carrollton – Justice Court Operations (2018M-21)
… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21City of Batavia – Business Improvement District (2017M-283)
… for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 … elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283City of Long Beach – Budget Review (B18-7-5)
… and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Town of Hartwick – Water District Operations (2017M-250)
… July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Village of Franklin – Fund Balance Management (2018M-13)
… whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, … by an elected three-member Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year … totaled approximately $150,000. Key Findings The general fund’s year-end total fund balance increased by 46 percent …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Angelica – Justice Court Operations (2018M-11)
… recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January … by an elected five-member Town Board. Court fines, fees and bail collected during the audit period totaled … as required. Conduct an annual audit of the Justice’s financial records and reports and record the results of this …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Town of Bethany – Town Clerk Fees (2017M-226)
… August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately … Key Findings The Clerk did not timely deposit $1,995 in collections. The Clerk did not issue duplicate receipts … as required. Key Recommendations Deposit all collections in a timely manner. Issue and retain duplicate receipts. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B17715 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), released in September 2020. The audit determined that: The City Council (Council) and officials did not have adequate financial information for the effective management of operations and, as a result, the City lost its credit rating. The City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fCity of Yonkers – Budget Review (B6-14-14) - Revised
… legislation is not approved, reduce expenditures to offset lost revenue. Pay tax certiorari costs through the operating …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedCity of Glen Cove– Budget Review (B7-13-16)
… fund. However, due to overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Town of Farmersville - Justice Court Operations (2019M-50)
… Determine whether Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Town of Cortlandville - Improving Private Property (2018M-219)
… whether it may be appropriate to recoup the initial costs for improving the private property. District officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Town of Milan - Town Clerk/Tax Collector (2018M-257)
… (Clerk) improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine … in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Oversight of Afterschool and Summer Youth Employment Contracts
… determine whether the New York City Department of Youth & Community Development (Department) effectively oversees its afterschool and summer employment programs operated by the Greater Ridgewood … About the Program The Department sponsors a network of community-based programs intended to help alleviate the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsCity of Long Beach - Budget Review (B19-7-4)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Town of Waterford - Town Clerk Collections (2018M-265)
… and 2017 real property tax collections and documentation to substantiate the date real property taxes were received … manner. Maintain payment stubs and postmarked envelopes to support real property tax payments. Except as specified in Appendix A, Town officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Atlantic Beach - Cash Disbursement (2018M-253)
… did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the audit … to show that they obtained the required number of bids, quotes or request for proposals (RFPs) for seven … Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid before audit …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253