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Village of Milford – Board Oversight (2018M-25)
… duties for the period June 1, 2016 through October 16, 2017. Background The Village of Milford is located in the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Village of Suffern – Budget Review (B18-6-4)
… should consider the potential financial impact of the settlement of the CBAs when finalizing the 2018-19 budget. In …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Village of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Lockport – Justice Court (2018M-36)
… so the New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report … Ensure ticket dispositions are properly reported to the DMV in a timely manner. … Town of Lockport Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Village of Alfred – Information Technology (2017M-236)
… acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and adopt a disaster …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… The purpose of our audit was to determine whether the City adequately secured and safeguarded its computerized data for the period April 1, 2015 through October 2, 2017. Background The City of Hornell is located in … 8,500. The City is governed by a 10-member City Council. Budgeted appropriations for the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2016 through December 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Olean – Budget Review (B18-1-1)
… revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, … not implemented multiyear financial and capital plans. The proposed budget omitted approximately $40,000 in general fund … legal counsel regarding the funding options available to address capital expenditures. Restore the contingency …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Town of Lindley – Justice Court (2017M-270)
… Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Lexington – Town Clerk (2017M-188)
… November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an elected five-member Town Board. Real …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Town of Waterloo – Board Oversight (2017M-110)
… of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Town’s financial … and procedures governing the financial operations of the water and sewer districts. The Board did not enter into …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City … fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings The Council did not …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Niagara – Justice Court (2015M-218)
… of Motor Vehicles of individuals who had outstanding ticket balances greater than 60 days. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of New Hartford – Procurement (2017M-149)
… did not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 over a … the aggregate amount projected to be expended for the same or similar type of work when determining if competitive …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices … 1, 2016 through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Town of Nichols – Financial Management (2017M-258)
… the town-wide fund balance levels for the period January 1, 2016 through September 17, 2017. Background The Town of … Budgeted appropriations for 2017 totaled approximately $1 million. Key Findings Actual revenues exceeded budgeted … of $203,000. Town-wide (TW) fund balance increased by $1 million between 2014 and 2016. Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2014 through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261