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Town of New Windsor – Information Technology (2020M-137)
… Key Findings Town officials did not: Provide employees with cybersecurity training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive … to officials. Key Recommendations Provide employees with periodic IT security awareness training. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Town of Mount Pleasant – Financial Condition (2013M-303)
… the past five years, due primarily to the Board relying on fund balance as a financing source for operations. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Mohawk – Records and Reports (2013M-113)
… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 … developing estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Town of Caneadea – Fund Balance Management (2020M-145)
… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
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)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … or resolve recommendations from our budget review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
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)
… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 … developing estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of …
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)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
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)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
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)
… the records of the Court. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Town of Walton – Justice Court Operations (2021M-72)
… financial activity reports and the disposition of tickets to various local and New York State agencies. … Determine …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Town of Grand Island - Information Technology (2019M-34)
… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … Design 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 Guilford - Justice Court Accountability (2018M-248)
… held by the Justice Court are identifiable and disbursed to appropriate parties. Key Findings The Justices did not … monthly accountabilities or maintain sufficient records to identify outstanding balances. The Court has a shortage of … should: Prepare a list of Court liabilities and compare it to reconciled bank balances. Pay unidentified funds to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Town of Carmel – Selected Financial Activities (2015M-201)
… Staff did not adequately record diesel fuel consumption or perform monthly fuel reconciliations and officials were …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… (Treasurer) performed her duties in accordance with statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the contractor performed those … as required by statute. Village officials disagreed with certain aspects of our findings and recommendation, but …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… report] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2019, in … in October 2018. Background The Village of Ballston Spa is located in Saratoga County and has a population of … Results of Review Based on our limited procedures, it appears that the Village has made modest progress …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fTown of East Hampton - Budget Review (B19-7-10)
… and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town … 31, 2009. New York State Local Finance Law requires all local governments that have been authorized to issue … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Town of Shawangunk - Sewer District Charges (2018M-122)
… not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The … Key Recommendations Consult with the Town Attorney to determine whether a written agreement with DOCCS is …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Westfield - Real Property Acquisition (2019M-119)
… the purchase of property for historical preservation is legally allowed, Town officials did not use a thorough … all suitable options and long-term implications prior to the acquisition of property. Obtain one or more … Town intends to purchase or sell to help ensure the price is reasonable. Town officials disagreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119