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City of Gloversville – City Clerk (2019M-96)

… Deposit collections intact and record all transactions in the accounting system. City officials generally agreed …

https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96

City of Oneonta – Departmental Collections (2013M-13)

… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Town of Phelps – Financial Management (2015M-70)

… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

City of Newburgh – Budget Review (B6-13-21)

… Purpose of Budget Review The purpose of our budget review was to determine whether the … of the properties, specifically the largest property which is listed for sale at $1 million. If these properties …

https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21

City of Olean – Budget Review (B1-13-2)

… and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative 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/2013/03/20/city-olean-budget-review-b1-13-2

Town of Owego – Financial Management (2015M-179)

… The Town of Owego is located in Tioga County and has a population of approximately 20,000. The Town is governed by … funds’ budgets because they were not based on a historical trend of actual results. The Town accumulated almost $2.7 … revenue estimates that are based on a historical trend of actual results. Formally develop a plan to use the …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

Town of North Norwich – Budgeting (2015M-54)

… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Town of Saugerties – Information Technology (2015M-117)

… an elected five-member Town Board. The Town’s 2015 general fund budget was approximately $8.23 million. Key Findings The … not provided Town personnel with a copy of the acceptable computer use policy. The Board has not developed computer security and disaster recovery plans, and has not …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

Town of Rosendale – Financial Operations (2015M-38)

… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

Oversight of Nurse Hiring and Retention (Follow-Up)

… Objective To determine the extent of implementation of the four … New York City Health and Hospitals Corporation Act of 1969 to oversee the provision and delivery of comprehensive health …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow

Village of Palmyra - Financial Management (2019M-94)

… adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. Key … excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed … policy. The Board did not audit the Clerk-Treasurer’s records and reports or identify and address improper …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

City of Norwich - Capital Planning (2019M-88)

… and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88

Town of Pelham - Information Technology (2019M-77)

… complete report - pdf] Audit Objective Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected … and disaster recovery planning and communicate all IT policies to officials, employees and the IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Town of Lloyd - Financial Condition (2019M-108)

… Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. … The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … our comments on issues that were raised in the Town’s response letter. … Determine whether the Board and Town …

https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108

Town of Saranac - Cash Management (2019M-32)

… Key Recommendations Periodically request proposals for banking services from multiple financial institutions to … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Seneca Falls - Procurement (2018M-143)

… $1.13 million). Town officials did not: Seek competition for eight professional service contracts totaling $384,400. … statutes and policy requirements. Develop procedures for procuring professional services to award contracts above … should be solicited, including written requests for proposals, written quotes or verbal quotes. Town …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143

Town of Clifton – Financial Management (2014M-217)

… Purpose of Audit The purpose of our audit was to examine the Town’s oversight of financial … plans. Key Recommendations Take immediate action to address the Town’s weak financial condition. Ensure that the …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217

City of Troy – Budget Review (B19-5-8)

… debt. One of the City’s collective bargaining agreements (CBA) is expired and the City faces potential significant … increased salary and wage costs in the event that the CBA is settled in 2020. The City’s proposed budget includes a … financial impact in the event that the City’s one expired CBA is settled in 2020. The City Council should be mindful of …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8

County of Rockland - Budget Review (B19-6-9)

… review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are … to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue …

https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9

City of Newburgh – Budget Review (B19-6-11)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State Comptroller for …

https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11