Search
Village of Margaretville - Fiscal Management (2018M-78)
… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Lancaster - Information Technology (2018M-114)
… with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT security … and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary personnel receive IT …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Town of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s major pieces of …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Village of Scottsville - Financial Management (2018M-75)
… Determine whether the Board adopted and enforced policies to effectively manage Village operations. Key Findings The … technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts policies. Key … financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75County of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental financial operations for … and functions are operating at the lowest possible cost to taxpayers. The Sheriff’s office is understaffed and … annually in overtime. The County could save from $44,000 to $177,000 a year depending on the number of additional …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Troy – Budget Review (B5-15-22)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the five … about $20 million), there was inadequate documentation to justify the non-competitive methods used to award the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followOversight of Critical Foster Care Program Requirements
… Identify and implement strategies to improve county and VA compliance with requirements for the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsSelected Aspects of Incident Intake and Investigation
… 501 of the Laws of 2012) and began operation on June 30, 2013. The Center has law enforcement authority to protect …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationTown of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash receipts for the … The Department Director did not develop procedures to segregate cash receipt duties or provide adequate … not review or use the point-of-sale (POS) system’s records to ensure that cash receipts were properly accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for … 1, 2016 through April 21, 2017. Background The Town of Colden is located in Erie County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127City of Newburgh – Budget Review (B17-6-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … as a financing source rather than using recurring revenue to finance recurring expenditures. The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. The Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Deerpark – Budget Review (B17-6-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate … years, from $898,669 to $1,459,107 (62 percent). This is a result of overestimating expenditures and underestimating …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. … Village of Candor Fund Balance 2017M148 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Village of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Village paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies or procedures governing how leave time accrual records are maintained or who is …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Town of Maryland - Financial Management (2018M-121)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … Over the last three years, conservative budgeting led to combined overestimated expenditures of $495,000 and … in the general and highway funds which contributed to the surpluses generated. Officials have not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of Brunswick – Justice Court (2017M-285)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were accounted for … by an elected five-member Town Board. Collections reported to the Justice Court Fund during our audit period totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed fund balance, … amount of fund balance that should be maintained to meet the Village’s needs. Segregate the Clerk-Treasurer’s … duties or establish sufficient compensating controls to provide additional oversight. Ensure that all system users …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Village of Milford – Board Oversight (2018M-25)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … and monthly reports. The Board should perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25