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Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49City of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Oversight of Chemical Dependence Residential Services (Follow-Up)
… applicable laws, rules, and regulations. In the case of recertification, OASAS must perform an inspection (or recertification review) and a fiscal viability review before … as prescribed in the regulations and did not meet the recertification review requirements, as many residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followOversight of the Nourish New York Program
… The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic hardships for farms and agribusinesses. Further, food insecurity remains a reality for many New York … a temporary program in May 2020 in response to disrupted food supply chains during the pandemic – the purpose of which …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programTown of Preble – Non-Payroll Disbursements (2023M-17)
… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Victor – Financial Management (2015M-166)
… 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Department of Transportation Bulletin No. DOT-42
… of Transportation instructions for processing the 2023 Call-Out Response Payment. Affected Employees Employees … be made beginning in Pay Period 5L, paychecks dated 06/21/2023. This payment will be made in a separate check, there … and ice callouts during the period 11/01/2022 to 04/15/2023 inclusive shall receive a call-out-response payment as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-42-2023-call-out-response-payment-fiscal-year-2022-2023Town of Webb – Audit Follow-Up (2018M-188-F)
… for 2018 totaled approximately $6.7 million and ski area revenues for 2017 totaled approximately $357,000. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fTown of Danby – Town Clerk (2022M-08)
… complete report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … to appropriate parties in a timely manner. Although the Clerks reported the Clerk fees that were recorded, they …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08DiNapoli Releases Analysis of State Financial Plan
… tremendous uncertainty, the state’s fiscal position is currently stable, providing an opportunity to build … Without greater detail, it is difficult to assess to what extent the temporary funds are sustaining recurring … to be residents of New York. According to analysis by the Office of the State Comptroller a larger number of taxpayers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planTown of Lansing – Information Technology (2022M-66)
… adequate written IT policies for network user access, online banking and breach notification. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … to Financial Operations REV. 11/03/2023 … The disposition of capital assets should be recorded by reducing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… The following information shall be maintained: Major asset class Function and activity Reference to acquisition source …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243DiNapoli Releases City of Troy Budget Review
… reasonable, needs improvement to make it a better tool for prudently managing the city’s resources. Furthermore, the … 2015 proposed budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for unanticipated costs, and it only provides minimal funding …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewTown of Stratford – Supervisor’s Records (2013M-11)
… the Supervisor’s records and reports annually by January 20th of the following year, or engage the services of a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Stanford – Financial Condition (2013M-225)
… year totaled $1.2 million. Key Findings The Town’s budgets from fiscal years 2009 through 2012 were unrealistic. Total … balance. Further, the Board has not developed a multiyear plan for the use of fund balance. Key Recommendations Adopt … or other identified needs. Develop a multiyear financial plan which includes the planned use of the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for … January 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19