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Town of Caneadea – Fund Balance Management (2020M-145)
… recurring expenditures, and include realistic estimates of appropriated fund balance amounts. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145City of Long Beach – Budget Review (B21-7-6)
… budget review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to … recurring operating expenditures. The continued reliance on proceeds of long-term debt to finance recurring operating … City Council had not authorized the rate increase. Based on the City's historical overtime cost trends, the City's …
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)
… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
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)
… ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key … ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit … totaling $420 and were unable to locate a ladder purchased for $585. Credit card reward points worth at least $1,250 …
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)
… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
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)
… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
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)
… Justice’s cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting …
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)
… April 8, 2014. Background The Town of Eagle is located in Wyoming County and has approximately 1,200 residents. The … received from the renewal energy company are accurate and in accordance with applicable agreements. Develop a …
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)
… advances from the general fund, which has a different tax base from the sewer fund. As of the end of fiscal year …
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)
… property tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In addition, …
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
… of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. …
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)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
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)
… and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are reasonable, and whether the … deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
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)
Determine whether the Board has properly managed fund balance
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)
… service delivery, including assessments and case plans for families and children. Our initial audit examined whether … required criteria prior to their certification or approval for the placement of foster children, and to determine whether casework contacts occur as required for these children. At each of the ten sites we visited, we …
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)
… internal controls over the Court’s financial activity for the period January 1, 2012 through January 31, 2014. Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 … Key Recommendations There were no recommendations for this audit. … The purpose of our audit was to assess …
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)
… surplus funds in 2012-13 reached 182 percent of next year’s appropriations. The information that the Treasurer … did not include an estimate of fund balance remaining at year end, which helps determine how much is available to fund next year’s operations. Village officials indicated that they have …
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)
… and consent to have the kit released by the hospital for forensic testing. Once a victim provides consent, the … collects the kit and sends it to a forensic laboratory for analysis and to attempt to obtain a DNA profile. If a DNA … Law), enacted in November 2016, set forth the procedures for processing kits, including assessing case-specific …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-follow