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Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through September 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls … January 1, 2012 through December 31, 2013. Background The Town of Westerlo is located in Albany County and is governed … Town’s budgeted expenditures for the 2013 fiscal year are approximately $2.7 million. Key Findings The Board and Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for … the state’s long-term fiscal standing.” Revenue Risks All Funds revenues for SFY 2024-25 are projected to total $227.2 … fund receipts, as well as the expected depletion of funds from the federal American Rescue Plan. In addition, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCity of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Cato – Water Financial Operations (2023M-145)
… capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure … reserve balances to determine whether they are sufficient for future needs. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Keene – Records and Reports (2024M-27)
… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Poestenkill – Credit Card Purchases (2024M-34)
… and approved before payment. Key Findings The Board did not ensure all credit card purchases were adequately … personal purchases including, but not limited to, household and personal care items, video streaming … an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Forensic Audit of Dual Employment Approvals and Conflicts
… determine whether Metropolitan Transportation Authority (MTA) employees who also worked for a New York State or City agency had approval to do so; were working …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsVillage of Fort Johnson – Claims Processing (2016M-324)
… 1, 2015 through June 30, 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in … no recommendations as a result of this audit. … Village of Fort Johnson Claims Processing 2016M324 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Distribution of Utility Arrears in New York State
… notice to make a payment, or to enter into an agreement to pay overdue bills in reasonable installments. In June 2020, … to reduce the number of utility customers that cannot pay their utility bills. Endnotes 1 New York State …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateVillage of Akron – Selected Financial Activities (2016M-133)
… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Irvington – Selected Financial Activities (2015M-265)
… of the cellular colocators on its tower during the 2014 calendar year, did not receive any new amendments relating to …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Watertown Fire District – Procurement (2022M-155)
… of Fire Commissioners (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases … policy. As a result, the Board and District officials do not have assurance that goods and services are acquired at …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Controls and Management of the Unemployment Insurance System
… and connect jobless workers to jobs. One of its key tasks in assisting the unemployed is administering the State’s … law) and meet other eligibility requirements of State law. In March 2020, Executive Order 202.8 – New York State on … services. In addition to managing UI benefits and record claim volumes during the pandemic, Department officials were …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemVillage of Altamont – Justice Court Operations (2016M-199)
… 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 … During our audit period, the Court collected $103,007 in fines and fees and $9,015 in bail. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Town of Chester – Property Tax Exemptions (2016M-325)
… The Board did not establish, by local law or resolution, all the required exemptions. Key Recommendations Review all exemptions to verify that they are accurate and to verify that all necessary supporting documentation is maintained. Review …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of LaGrange – Selected Financial Activities (2013M-107)
… and internal controls over the Town’s financial operations for the period January 1, 2011, through September 30, 2012. … members. The Town’s 2011 and 2012 budgeted appropriations for all funds were approximately $10 million and $10.1 … that were deleted from the Court’s system; the reasons for the deletions were not documented. Further, 166 cases …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other … may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department … Agencies must concurrently transmit two transactions for agency reassignment of a contract: An amendment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… Chapter 1 of the Laws of 2012, which amends State Finance Law by adding … to the person such as subsidiary, subunit, or parent. OFFICE OF GENERAL SERVICES’ (OGS) LIST The Act requires that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012