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Town of Solon - Financial Management (2018M-233)
… fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Town of Woodstock - Information Technology (2018M-211)
… Employees accessed nonbusiness websites although it is prohibited by policy. Officials did not adopt a breach …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Harrison - Budgeting Practices (2018M-142)
… fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions (Report 2017-S-12 ). …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followTown of Hunter - Information Technology (2018M-262)
… was adequately secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach notification. … was adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Farmersville - Town Clerk (2019M-49)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 … not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Key Recommendations Record …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49City of Yonkers - Budget Review (B19-6-5)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Town of Haverstraw - Financial Condition (2019M-52)
… and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices resulted in an increase in fund balance from $8.6 million in 2013 to $20.9 million …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Grafton – Audit Follow-Up (2013M-113-F)
… an elected five-member Town Board. Budgeted expenditures for 2013 totaled approximately $1.1 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.6 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fTown of Elmira – Financial Condition (2015M-226)
… through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of … Village of Elmira Heights within its boundaries. The town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Department of Transportation Bulletin No. DOT-33
… 2018 Shift Lump Sum Payment Affected Employees Employees in the CSEA Operational Service Unit – BU03 in the Department of Transportation Background Pursuant to Article 51 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-33-2018-shift-lump-sum-payment-winter-maintenance-seasonTown of Deerpark – Budget Review (B6-16-18)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Conesville – Long-Term Planning (2016M-314)
… of our audit was to examine the Town’s long-term planning for the period January 1, 2015 through July 26, 2016. … an elected five-member Town Board. Budgeted appropriations for all funds for 2016 total approximately $930,000, of which $598,100 is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Oversight of Certified Homeless Shelter Food Services
… by food service workers who are regularly tested for tuberculosis (TB). OTDA administers New York State’s … families or 20 or more single adults) and is responsible for inspecting them and ensuring they meet certain standards, … York City Department of Social Services, is responsible for ensuring that homeless shelters in New York City meet …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesTown of Cincinnatus – Financial Operations (2016M-238)
… through April 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Burke – Fiscal Oversight (2016M-277)
… June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately … reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Town of Bradford – Financial Management (2015M-239)
… Purpose of Audit The purpose of our audit was to review the Town’s … and procedures to adequately account for, safeguard and dispose of highway department capital assets and consumable …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Effectiveness of the Information Technology Transformation (Follow-Up)
… process has been effective in ensuring that the resulting ITS clusters operate efficiently and whether the … evidence that basic planning steps were performed. Also, ITS was continuing to work toward the completion of four …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followTown of Attica – Town Clerk (2015M-210)
… if the Clerk properly accounted for all money received and disbursed in her official capacity for the period January … Background The Town of Attica is located in Wyoming County and has a population of approximately 7,700 residents. The … retain an independent auditor to audit the Clerk’s books and records, as required by statute. There was a cash …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210