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Village of Old Westbury – Justice Court (2017M-64)

… perform bank reconciliations or accountability analyses on a monthly basis during the audit period. Two of the three …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Assessment and Collection of Selected Fees and Penalties

… three Department fees with the highest reported revenue: boiler inspections, public work enforcement and asbestos … not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees. As a …

https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties

Overpayments of Claims for Selected Professional Services (Follow-Up)

… each case, both the provider and the provider's affiliated medical group received Medicaid payments for the same … and to remind providers that they must maintain medical records for services they provide. Key Finding …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-follow

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

Town of Bombay – Justice Court Operations (2015M-208)

Town of Bombay Justice Court Operations 2015M208

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Town of Liberty – Justice Court Operations (2016M-336)

… The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key Recommendations Justices should …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336

Selected Aspects of the Dam Safety Program (Follow-Up)

… the deficiencies identified and its internal policy for inspection frequency was not consistent with its actual …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-follow

Town of Lake Pleasant – Credit Cards (2016M-432)

… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases … January 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … Town of Lake Pleasant Credit Cards 2016M432 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432

Town of Kirkwood – Justice Court Operations (2016M-414)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a … Town of Kirkwood Justice Court Operations 2016M414 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Town of Guilderland – Golf Course Collections (2017M-22)

… Purpose of Audit The purpose of our audit was to review the processing of collections received at the Town golf course for the … 1, 2015 through October 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 … The purpose of our audit was to review the processing of collections …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22

Examination of Pitts Management Associates, Inc. Travel Expenses

… Operating Officer and the Assistant Vice President/Chief Nursing Officer accepted one and two meals, respectively, … in miscellaneous expenses including $32,500 for software license fees and $9,012 for legal fees …

https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expenses

Town of Maine – Justice Court Operations (2016M-358)

Town of Maine Justice Court Operations 2016M358

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358

Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… and there was an increased risk that collections could have been lost or stolen. The Clerk did not: Deposit 54 … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Town of Castile – Tax Collection Remittance (P1-24-23)

… The Clerk did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments … approximately $2.5 million in February, $132,877 in March and $107,896 in April. The Town Board (Board) did not …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

DiNapoli Statement on Governor's Veto of Transparency Legislation

… bypass routine oversight. Without public disclosure of how taxpayer money is being used, it raises questions about … support in both the Assembly and the Senate. We’ll work with our legislative sponsors, Senator Cooney and Assemblywoman Solages, to keep pushing for it and keep taxpayers informed about …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation

Town of Volney – Financial Operations Oversight (2024M-93)

… report – pdf] Audit Objective Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his … and the Town Board (Board) provided adequate oversight of financial operations. Key Findings The Supervisor did not … and the Board did not provide adequate oversight of financial operations. As a result, the Town may have …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Town of Covington – Tax Collection Remittance (P1-24-24)

… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0