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Town of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background The Town is located in Cortland … happened because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy when making …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of New Hudson – Tax Collection (2021M-2)
… - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and … corrective action. … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2City of Johnstown – Information Technology (2020M-127)
… safeguarded information technology (IT) resources to ensure personal, private and sensitive information (PPSI) … City officials did not adequately safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant consequences on the …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Village of Bellport – Claims Processing (2014M-126)
… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 … that claims are audited by the Board. Claims were paid for services without a written contract or agreement between …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Village of Bainbridge – Financial Operations (2014M-227)
… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Oversight of Nurse Hiring and Retention (Follow-Up)
… fingerprinting. Our initial audit report, issued July 16, 2018, found that, while Health and Hospitals generally …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followVillage of Palmyra - Financial Management (2019M-94)
… excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed … the Clerk-Treasurer’s records and reports or identify and address improper budgeting and accounting practices that …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94City of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Pelham - Information Technology (2019M-77)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Lloyd - Financial Condition (2019M-108)
… 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 … year. Key Recommendations Include more realistic estimates of revenues and expenditures when adopting the annual budget. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Saranac - Cash Management (2019M-32)
… to banking services. Key Recommendations Periodically request proposals for banking services from multiple … bank fees. Prepare monthly cash flow forecasts that estimate available funds for investment. Ensure available …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Seneca Falls - Procurement (2018M-143)
… above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Town of Clifton – Financial Management (2014M-217)
… Purpose of Audit The purpose of our audit was to examine the Town’s oversight of financial activities for the period January 1, … April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217City of Troy – Budget Review (B19-5-8)
… expired and the City faces potential significant increased salary and wage costs in the event that the CBA is settled in … mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
Determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2020 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9City 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-b19-6-11Town of Union Vale - Payroll (2018M-31)
… officials established adequate policies and procedures over payroll, leave and health insurance payments. Key … insurance contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for … generally agreed with our recommendations and indicated they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Cairo - Fuel Management (2019M-150)
… used, valued at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at $23,325. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Town of Moriah - Leave Accruals (2019M-168)
… [read complete report - pdf] Audit Objective Determine whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate … errors in the leave accrual records, as identified in this report, are corrected. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Town of Moriah - Cash Management (2019M-169)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the … funds are invested in a manner, within legal limits, to maximize interest earnings. Town officials generally … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169