Search

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village … for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

… (County) officials used competitive methods to obtain and renovate temporary courthouse space. Key Findings County … $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month … period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the LLC a …

https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41

Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)

… report, Oversight of Information Technology Consultants and Contract Staffing (Report  2018-S-38 ). About the Program … State Information Technology Transformation to consolidate and merge State agencies’ operations and streamline information technology (IT) services. As the …

https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-follow

Town of Duanesburg – Financial Records and Reports (2020M-116)

… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. …

https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… purpose of our audit was to examine the Town’s budgeting and financial oversight practices for the period January 1, … The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is … Key Findings The Board has not adopted budget policies and procedures or a long-term financial plan to govern the …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Town of York – Budgeting and Financial Oversight (2014M-181)

… of our audit was to examine the Town’s budgeting practices and financial oversight for the period January 1, 2012 … The Town of York is located in Livingston County and is governed by an elected Town Board comprising four Board members and a Supervisor. The Town’s 2014 adopted budget totaled …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181

Madison County - Claims Audit and Payment Process (2019M-142)

… Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Health and Safety of Children in Foster Care (Follow-Up)

… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). … of the critical functions required to protect the health and safety of foster children. For example, we found that ACS … did not have controls to ensure that agencies conducted and recorded visits. Further, it did not ensure that Family …

https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-follow

Town of Marcellus – Supervisor’s Records and Reports (2013M-375)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four council members. The Town’s budgeted expenditures …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, … The Town of Argyle is located in Washington County and includes the Village of Argyle. The Town Board, which comprises five elected members – the Town Supervisor and four Board members – governs the Town. In 2011, the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231

Town of Smithville - Annual and Claims Auditing (2020M-41)

… the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did … or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s … budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections

… revenues are appropriately collected, accounted for, and transmitted to the State and regulatory oversight costs are assessed and collected as required by law or compact. Our audit …

https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, … Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

Village of Voorheesville - Water and Sewer Charges (2019M-118)

… officials effectively managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: Accurately billed users for water and sewer charges. Deposited water and sewer collections …

https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… officials ensured financial activity was properly recorded and reported, and money was safeguarded. Key Findings Credit card purchases … purposes. Fundraising activities lacked adequate recording and reporting and cash was not safeguarded. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… of our audit was to review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through … by an elected Town Board, which comprises a Supervisor and four Board members. The Town’s 2013 budgeted … not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

Town of Ancram - Financial and Capital Planning (2019M-135)

… Determine whether the Board established multiyear plans and financial policies to adequately manage the Town’s … multiyear financial or capital plans. Adopt a fund balance and reserve policy. Key Recommendations Develop and adopt a comprehensive multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135

Town of Schroeppel - Financial Records and Reports (2019M-187)

… whether the Comptroller maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s … to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187