Search
Village of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Richford - Town Clerk/Tax Collector (2019M-236)
… were deposited from two to 60 days after receipt instead of within 24 hours. In addition, there were five instances … where Clerk fees were not deposited within three days of when collections accumulated to more than $250. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Village of Port Chester - Dual Employment (2018M-91)
… - pdf] Audit Objective Determine whether certain full-time Village employees who simultaneously worked another full-time municipal job worked the hours the Village compensated … our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments on issues …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of North Elba – Cash Collections (2020M-49)
… provide adequate oversight of golf course collections. The Park Manager did not ensure employees remitted collections at … green fees, golf certificates and pre-paid vouchers. The Park Manager should ensure collections are placed in a bank …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Village of Dering Harbor – Board Oversight (2020M-29)
… the general fund and capital projects. Monitor budgets on a monthly basis to ensure that budget line items are not … to take corrective action. Appendix B contains our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29City of Syracuse – Water System Cybersecurity (2019M-173)
Determine whether City officials properly implemented information technology IT security controls to safeguard water system operations against unauthorized ac
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Guilford - Justice Court Accountability (2018M-248)
… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of … The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Dayton - Fund Balance Management (2019M-221)
… fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances during … the financial activity in the TW general fund and TW highway fund and establish a plan to eliminate deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… [read complete report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Jay – Records and Reports (2023M-22)
… of $6,091. Seven capital projects were completed but not closed in the accounting records, and bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Middleburgh – Claims Audit Process (2023M-56)
audit town middleburgh
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town 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-38Town of Seneca Falls – Cash Collections (2023M-57)
… not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57County of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Otsego County – Cost of Temporary Housing (2015M-97)
… eligible individuals and families, for which the program cost in 2013 and 2014 totaled almost $1.9 million. Key … County’s temporary housing costs per capita and average cost per night are higher than in four neighboring counties. … Otsego County Cost of Temporary Housing 2015M97 …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97City of Long Beach – Budget Review (B7-15-14)
… and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed 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/city/2015/05/08/city-long-beach-budget-review-b7-15-14City of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s preliminary budget for the 2016 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17