Search

Review of the Enacted Budget: State Fiscal Year 2021-22

… State Fiscal Year 2021-22 April 2021 PDF Version Message from the Comptroller More than a year after the onset of the COVID-19 pandemic in New York, … In addition to federal aid, the Enacted Budget for State Fiscal Year 2021-22 relies on substantial new resources from …

https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22

Town of Johnsburg – Management Oversight and Online Banking (2013M-6)

… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and … over online banking for the period January 1, 2011, to July 31, 2012. Background The Town of Johnsburg is located … oversight of the work performed by the bookkeeper to address her incompatible financial duties. Because the …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6

Town of Huntington – Payroll and Legal Services (2013M-28)

… Purpose of Audit The purpose of our audit was to review employee payroll and payments for … January 1, 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a … Town of Huntington Payroll and Legal Services 2013M28 …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28

College of Nanoscale Science and Engineering – Network Security Controls

… Purpose To determine whether the network security controls at the College of Nanoscale Science and … legal, research, and numerous other types of data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s Information Security Policy defines a set of …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controls

Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)

… The Court has jurisdiction over parking, vehicle and traffic, criminal, civil, and small claims cases. The …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed … five-member elected Board of Trustees comprising the Mayor and four Trustees. The Village’s total general fund …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Town of Darien – State Contract Loader Purchases (2013M-88)

… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88

Incorporated Village of Garden City – Check Signing (2021M-39)

… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

Monitoring and Administration of Public Protection Grant Programs (Follow-Up)

… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …

https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-follow

Town of Newstead – Joint Highway Facility Project (2012M-260)

… was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to … authorized the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed … with not only the construction phase of a joint highway facility (Project) but the facility’s future …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… No formal City-wide policies were in place to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 percent) claims we reviewed were either not … for appropriate usage, documentation requirements and the approval process for credit account purchases and …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Town of Springfield – Accounting Records and Reports (2020M-175)

… File the annual financial reports (known as AUDs) with the State Comptroller’s office (OSC), as required. The Board did …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. Background …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Village of Albion – Water and Sewer Rents (2013M-108)

… of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is … Board did not properly segregate the duties of the water clerk. As a result, the water clerk billed, collected, … Segregate the water and sewer billing, collection, recording, depositing and adjusting duties or implement …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 … over the collection of cash receipts for water and sewer rents and property taxes. Village officials have … Key Recommendation Establish procedures for the water, sewer, and property tax billing and collection processes that …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7

Town of Patterson - Recycling Center Cash Receipts (2019M-237)

… supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash … receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to … supported recorded and remitted timely and intact in the same form and amount as received …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237

Town of West Seneca - Capital Project Management (2019M-195)

… Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly … manage the capital project and clearly inform taxpayers when the estimated cost and scope of the project changed. Was … not fully transparent on the anticipated project costs. As a result, original estimates were $9.8 million and increased …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Town of Smithville - Annual and Claims Auditing (2020M-41)

… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41