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Collection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit … to the Fund. Our initial audit report, which was issued on August 13, 2015 determined that there were weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followDepartment of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2017. Background During the period of our examination, the Department processed almost 7.7 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of East Hampton – Budget Review (B18-7-9)
… and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Village of Tuxedo Park - Board Oversight (2018M-66)
… totaling $7,620 for 494 bills during the eight quarters we reviewed. In addition, sensitive information …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Red Hook - Financial Condition (2018M-171)
… balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not define the time … plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund owes the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168City of Binghamton - Water System Cybersecurity (2018M-152)
… that could jeopardize the water system. Provide staff with cybersecurity awareness training. In addition, sensitive … IT recommendations. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town of East Otto - Information Technology (2018M-156)
… not: Adopted an acceptable use policy; we found evidence of personal use on four of the six computers examined. Adopted a disaster recovery … they planned to initiate corrective action. … Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Ballston Spa - Financial Condition (2017M-256)
… Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition … indicated that they plan to implement the recommendations in this report. … Village of Ballston Spa Financial Condition …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Town of Clarkson - Justice Court Operations (2018M-57)
… Key Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and … 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or … to the DMV. Key Recommendations Provide adequate oversight of Court operations. Issue complete receipts and properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57City of Glen Cove– Budget Review (B7-13-16)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Orleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Yonkers – Budget Review (B6-14-14) - Revised
… and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The … operating and debt service funding of $522.9 million for the Yonkers Public Schools and $497.1 million for the City. The 2014-15 adopted budget is $30.9 million …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedOversight of Information Technology Consultants and Contract Staffing
… Objective To determine if the Office of Information Technology Services … (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. … and information provided by ITS through April 29, 2019. About the Program ITS provides statewide IT strategic …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingTown of Farmersville - Justice Court Operations (2019M-50)
… report - pdf] Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key … to initiate corrective action. … Determine whether Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Town of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes … adequate records and properly deposited and remitted money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Seneca Falls - Information Technology (2018M-218)
… and backups. Ensure the access rights for users no longer employed are revoked. Provide security awareness …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Queensbury - Water System Cybersecurity (2018M-268)
… officials did not prevent or monitor public disclosure of information on the Town’s water system. In addition, … to Water plant employees. Prohibit the public disclosure of sensitive water system information. Local officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of Cortlandville - Improving Private Property (2018M-219)
… whether it may be appropriate to recoup the initial costs for improving the private property. District officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219City of Long Beach - Budget Review (B19-7-4)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … to the end of the 2018-19 fiscal year. Continued reliance on debt to finance operations perpetuates the City’s weak …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4