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Village of Solvay – Financial Management (2023M-49)
… $1.2 million. Develop long-term written financial or capital plans. Key Recommendations Address the electric … fund and develop and adopt written multiyear financial and capital plans. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Oversight of Chemical Dependence Residential Services (Follow-Up)
… with all applicable laws, rules, and regulations. In the case of recertification, OASAS must perform an inspection (or …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followOversight of the Nourish New York Program
… The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic hardships … and processors (hereafter, collectively referred to as vendors) to food relief organizations that then distribute … the documentation for 165 (29%) of the purchases from 20 vendors, totaling $970,667. As a result, there is a risk …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programTown of Preble – Non-Payroll Disbursements (2023M-17)
… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. … town preble audit nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17City of Amsterdam – Budget Review (B23-5-4)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Village of Victor – Financial Management (2015M-166)
… of Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Tuckahoe – Financial Condition (2015M-88)
… population of approximately 6,600. The Village is governed by an elected five-member Board of Trustees. Budgeted … Key Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Department of Transportation Bulletin No. DOT-42
… instructions for processing the 2023 Call-Out Response Payment. Affected Employees Employees of the Department of … Association (CSEA), provides for a call-out response payment to eligible employees at the end of the season. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-42-2023-call-out-response-payment-fiscal-year-2022-2023Town of Webb – Audit Follow-Up (2018M-188-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Town of Webb’s (Town) progress, as of February … is no longer applicable. … The purpose of our review was to assess the Towns progress as of February 2022 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fTown of Danby – Town Clerk (2022M-08)
… documentation for collections. Did not complete monthly bank reconciliations and accountabilities. The Board did not … receipts and required source documents. Prepare monthly bank reconciliations and accountabilities. Perform, or …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Lansing – Information Technology (2022M-66)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we communicated confidentially to Town officials, we found: The Town had seven unneeded … findings and recommendations and indicated they planned to take corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated depreciation or amortization
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Function and activity Reference to acquisition source document Manufacturer, model number, serial number …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Prattsville – Justice Court (2012M-243)
… Olson did not perform bank reconciliations properly or at all, prepare monthly accountabilities, deposit cash receipts … payments, did not issue press-numbered receipts for all payments collected by the Court, and did not enter all moneys received into the Court’s accounting system. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243DiNapoli Releases City of Troy Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget … city’s 2015 proposed budget does not appropriate enough money for contingencies to provide adequate flexibility to …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewTown of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background The Town of Stratford is located … Key Findings The Supervisor assigned his accounting duties to a bookkeeper. Except for some minor exceptions, which we …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Stanford – Financial Condition (2013M-225)
… population of approximately 3,800. The Town is governed by a Town Board that comprises a Town Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located … violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key Findings We found weaknesses in the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine … the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are … could significantly impact the Town’s real property tax levy or the current level of services provided. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19