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City of Long Beach – Budget Review (B21-7-6)
… review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Adequacy of 2021 Budgets - Essex County (S9-21-9)
… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Town of Springfield – Credit Card Purchases (2020M-138)
… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… to delay capital projects, which could result in future delays to other projects to maintain and improve local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Town of Friendship – Justice Court Operations (2021M-15)
… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … required. Monthly accountabilities were not performed. As of December 1, 2020 the Town Board (Board) had not completed an audit of the 2018 and 2019 records, as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Town of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Ensure the required elected officials are paid in accordance with the advertised salary in the public …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Eagle – Wind Power Revenues (2014M-125)
… audit was to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 through April 8, 2014. … Town’s general fund and highway fund budget appropriations for 2014 total $908,478. Key Findings Town officials did not … audit was to examine the Towns use of and longterm plan for wind power revenues for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of East Fishkill –Financial Condition (2014M-139)
… establishing internal controls over financial operations and maintaining sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive officer. For fiscal year … not effectively monitor the budgets throughout the year and did not require the Town Comptroller to present accurate …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Richford - Town Clerk/Tax Collector (2019M-236)
… pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a … Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited money in a …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Monitoring and Administration of Public Protection Grant Programs
… To determine whether the Division of Criminal Justice Services Division is adequately …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsTown of East Hampton – Budget Review (B7-14-18)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary 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/town/2014/11/04/town-east-hampton-budget-review-b7-14-18City of Long Beach – Budget Review (B20-7-3)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Town of Dayton - Fund Balance Management (2019M-221)
… did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and … been repaid as required. Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund … Develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Oversight of Critical Foster Care Program Requirements (Follow-Up)
… to children and families. OCFS and these entities use the CONNECTIONS system to document information about service …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followTown of Colonie –Justice Court Operations (2014M-114)
… of our audit was to assess internal controls over the Courts financial activity for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Village of Lyons Falls – Financial Management (2013M-393)
… The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, which comprises … unexpended surplus funds in 2012-13 reached 182 percent of next year’s appropriations. The information that the … Village officials indicated that they have taken steps to begin addressing the general fund’s excessive …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
… to the submitting law enforcement agency. A February 2017 amendment required law enforcement agencies to submit all … to be processed within 90 days of receipt at the lab. The amendment also required law enforcement agencies to begin …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followTown of Machias – Supervisor’s Financial Duties (2021M-98)
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank reconciliations. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98