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Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesOverpayments of Claims for Selected Professional Services (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Overpayments of Claims for Selected Professional Services (Report …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followTown of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for the period … does not identify specific individuals who are authorized to use credit cards, establish credit limits or set purchase … Ensure that cardholders complete purchasing logs and submit them with credit card statements and itemized receipts …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Berkshire – Justice Court Operations (2016M-425)
Town of Berkshire Justice Court Operations 2016M425
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of Liberty – Justice Court Operations (2016M-336)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through July 22, 2016. … who oversee Court operations. The Court’s revenues for 2015 were $278,000. Key Findings The Justices allow the … reported as paid or referred to the DMV Scofflaw program for enforcement, and document such review was performed. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Selected Aspects of the Dam Safety Program (Follow-Up)
… Purpose To determine the extent of implementation as of May 20, 2013 … 11, 2008, examined the actions Dam Safety officials took to correct conditions at deficient dams. Officials had been …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown 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 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Kirkwood – Justice Court Operations (2016M-414)
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-414Town 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 … $970,000. Key Finding Driving range fees were not remitted to the Town Comptroller’s office in a timely fashion, and no … of Parks and Recreation reconciled the daily sales logs to his annual report of driving range fees. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Maine – Justice Court Operations (2016M-358)
… Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … a timely manner. Perform, or engage an independent public accountant to perform, an annual audit of the Justice’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Ticonderoga – Capital Project Management (2023M-38)
… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Collection of Fines Related to Tenant Complaints (Follow-Up)
… the Program Homes and Community Renewal consists of the State’s major housing and community renewal agencies, … of affordable low- and moderate-income housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws and regulations related to both owners and …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followHannibal Fire Company – Misappropriation of Funds (2023M-59)
… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of St. Johnsville – Records and Reports (2015M-1)
… located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled … did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Middleburgh – Claims Audit Process (2023M-56)
… did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From our review of 184 claims … and deliberate audit of all claims prior to approving them for payment. Adequately document the justification for …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Jay – Records and Reports (2023M-22)
… of Jay (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… complete report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) … Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the accounting system were $634,570 more than the balances …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Seneca Falls – Cash Collections (2023M-57)
… cash collection policy. Require department officials to maintain adequate cash collection documentation and to deposit and record cash collections in a timely manner. … agreed with our recommendations and indicated they planned to initiate corrective action. … audit town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57DiNapoli: Brooklyn is King of NYC Economic Growth
… Brooklyn’s economy is expanding, adding jobs and businesses at a faster pace … jobs in 2012 after decades of losses, according to an economic snapshot of Brooklyn released today by New … is booming," said New York City Mayor Bill de Blasio. "It’s a remarkable transformation that’s changing …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growth