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Village of Hewlett Bay Park – Financial Management (2022M-30)

… or monitor and effectively manage fund balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

State Comptroller DiNapoli Releases City of Newburgh Budget Review

… Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review (Orange County) The significant …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-review

Town of Danby – Claims Processing and Procurement (2022M-127)

… (Supervisor), resulting in overpayments totaling at least $12,043. Key Recommendations Determine how to …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Town of Groton – Highway Department Asset Accountability (2022M-117)

… approval for all disposals or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen … Ensure the bookkeeper follows the requirements set forth in the Town’s capital asset policy and procedures for the …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117

Recent Trends and Impact of COVID-19 in Brooklyn

… health care, retail trade, leisure and hospitality, and business services sectors (which together accounted for … of the expansion of microbusinesses, defined by the U.S. Small Business Administration as those with fewer than 10 … also accounted for significant shares of the City’s Restaurant Revitalization Fund (RRF) and the Shuttered Venue …

https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklyn

XII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures

… payments that are subject to approval by the Division of the Budget (DOB), Business Units should indicate the … B-1184 request number in the DOB Approval Code field of the voucher. Guide to Financial Operations REV. 03/19/2012 … payments that are subject to approval by the Division of the Budget DOB Business Units should indicate the approved …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-code

Use of Federal Funding for Election Technology and Security

… Continue to review County Boards’ claims for reimbursement to ensure they are for approved remediation …

https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-security

Town of Owasco – Financial Management and Procurement (2021M-70)

Determine whether the Town of Owasco Town Board Board effectively managed fund balances and reserves for the general water and sewer district funds and has multiyear financial and capital plans

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

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

… to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period … The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) and four elected councilpersons. The 2012 budget for 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)

… May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the Town could save $179,000 a year in overtime costs by adjusting the arrival times on …

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

… security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the … unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, 2012 through … The College is a global education, research, development and technology operation resource dedicated to preparing the …

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)

… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, … Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. 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)

… the Mayor and four Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were …

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

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

… electronic signature. The Treasurer allowed her signature to be affixed to checks without her being present. Alternate signatories …

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

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

… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. …

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)

… [ read complete report - pdf ] Audit Objective Determine whether the Town of … as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …

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)

… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …

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)

… audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is …

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

City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)

… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …

https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a … manner. Prepare and provide monthly financial reports to the Board which include a detail of money received and …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68