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Enforcement of Commission Orders and Other Agreements (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followTown of Morris – Justice Court Operations (2021M-66)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Ithaca – Justice Court Operations (2021M-13)
… report - pdf ] Audit Objective Determine whether the Town of Ithaca (Town) Justices collected, deposited, disbursed, … 60 disbursements totaling $318,091. We reviewed a sample of 556 cash receipts totaling $78,948 and all 60 … $318,091. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY … benefit New Yorkers. The budget will use $5.5 billion of federal aid in SFY 2021-22 and is required to use the rest by the end of 2024. Revenue actions including increases to top personal …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetTown of Marcy – Justice Court Operations (2020M-166)
… report - pdf ] Audit Objective Determine whether the Town of Marcy (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … The Justices generally provided adequate oversight of Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information … plan that provides specific guidelines for the protection of IT assets and data against loss or destruction. Ensure … indicated in Appendix A, officials disagreed with several of the findings and recommendations in our report. Appendix B …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… [ 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/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Town of Adams – Justice Court Operations (2020M-163)
… report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the Justices’ books …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Caneadea – Fund Balance Management (2020M-145)
… recurring expenditures, and include realistic estimates of appropriated fund balance amounts. Develop and adopt a …
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)
… [ 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/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Town of Springfield – Credit Card Purchases (2020M-138)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases … We were unable to determine the appropriateness of an online shopping membership totaling $420 and were … Determine whether the Town of Springfields Town Board ensured credit card purchases were …
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. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
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)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in northern New York …
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)
… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … required. Monthly accountabilities were not performed. As of December 1, 2020 the Town Board (Board) had not completed an audit of the 2018 and 2019 records, as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in the Finger Lakes …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the … June 1, 2013 through June 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in … Village of Irvington Selected Financial Activities 2015M265 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Distribution of Utility Arrears in New York State
… July 2022 PDF Version One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or … One impact of the devastating job losses incurred during the early …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateVillage of Hewlett Neck – Financial Management (2022M-35)
… and expenditure trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated … a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Oversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has … Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered the period from … To determine whether the Department of Environmental Conservation has adequately monitored and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-law