Search

Town of Caneadea – Fund Balance Management (2020M-145)

… Key Recommendations Develop and adopt budgets which align recurring revenues with recurring expenditures, and …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

City of Long Beach – Budget Review (B21-7-6)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized …

https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6

Adequacy 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-s9-21-9

Town 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 … initiate corrective action. … 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-138

Town of Randolph – Justice Court Operations (2021M-76)

… report - pdf ] Audit Objective Determine whether the Town of Randolph (Town) Town Justice (Justice) accurately … in an accurate and timely manner or that all disposed of (closed) cases were properly reported to appropriate State … will take corrective action. … Determine whether the Town of Randolph Town Town Justice Justice accurately recorded …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

Village of Harriman – Audit Follow Up (2011M-182-F)

… were approximately $2.2 million for the 2010-11 fiscal year. Results of Review Based on our limited procedures, it …

https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-f

Village of Greenwich – Justice Court Operations (2014M-023)

… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

Adequacy of 2021 Budgets - Otsego County (S9-21-15)

… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … have decided to delay capital projects, which could result in future delays to other projects to maintain and … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15

Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Town 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-15

Town of Walton – Justice Court Operations (2021M-72)

… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

City of North Tonawanda – Financial Operations (2012M-203)

… 2011 because none of the fire companies provided the City with advance notice of these events, as required by law. … totaling $41,600 from nine vendors who provided the City with materials and supplies totaling $140,703 in 2011. We … aware of their statutory obligation to provide the Council with advance written notice of their fundraising activities. …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

City of Saratoga Springs – Financial Condition (2012M-201)

… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December … York. The City Council, consisting of five members, has overall responsibility for the City’s operations. The City’s …

https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201

Town of Saugerties – Justice Court Operations (2015M-47)

… November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an elected five-member Town Board, maintains a …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47

Village of Monticello – Records and Reports (2020M-104)

… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Improving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process

… The Office of the State Comptroller OSC has written this guide as a … bodies and officials who are responsible for the audit of claims …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process

Patient Safety Center Activities and Handling of Revenues

… of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during … Pursuant to the Act’s amendments to the Public Health Law (PHL), a PSC was established within the Department for …

https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenues