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Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Village’s financial operations and the … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Oversight of Mental Health Education in Schools
… all school districts to ensure that their health education programs recognize the multiple dimensions of health by … education program (IEP), schools are often considered the natural and best setting for comprehensive prevention and … curriculum, namely in the form of issued guidance and resources made available on its website. For example, the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsVillage of Voorheesville – Claims Processing (2014M-135)
… 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The … Village of Suffern Financial Condition 2013M273 …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Village of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices and financial condition for the period June 1, 2012 through January 22, 2014. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Town of Freedom – Financial Management (2021M-191)
… complete report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic … maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic budgets or … how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, which …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191City of Fulton – Capital Projects (2021M-184)
… complete report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital projects … financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital … Determine whether City of Fulton City officials appropriately maintained …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Village of Washingtonville – Financial Condition (2013M-346)
… our audit was to assess the Village’s financial condition for the period March 1, 2011 through February 29, 2012. … located in Orange County. The Village Board is responsible for managing Village operations. The Village’s budgeted … million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of Yorkshire – Financial Management (2021M-109)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Village of Islandia – Information Technology (2021M-100)
… (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized … and loss. Key Findings Village officials did not ensure IT assets were adequately protected from unauthorized access, … notification, password and mobile and removable device IT policies or implement a comprehensive IT contingency plan. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Village of Rhinebeck – Water Fees (2013M-311)
… Key Findings The Village’s internal controls over billing, collecting and enforcing water fees need to be improved. The … Recommendations Segregate the Clerk’s water billing and collecting duties or implement compensating controls, such as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Village of Monticello – Budget Review (B4-14-15)
… our budget review was to determine whether the significant revenue and expenditure projections in the Village of … proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation fund, … of past due amounts. Consider providing adequate resources to cover potential salary increases. …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Lockport – Budget Review (B21-1-9)
… budget to fund buyouts. The proposed budget includes a tax levy of $13,242,097 which complies with the tax levy limit. Key Recommendations Carefully monitor … occur. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9City of Troy – Budget Review (B21-5-10)
… to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. … that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for … in the proposed budget are reasonable. The proposed water fund budget includes estimated revenues for metered water …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Department of Transportation Bulletin No. DOT-39
… Purpose The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background Pursuant to Article 51 of the 2016-2021 Operational Services Unit Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonVillage of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The … Village of Galway Claims Processing 2014M79 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a population of approximately 2,600. The Village is governed by an elected Board of Trustees, which comprises …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Catskill – Financial Condition (2014M-134)
… and transparency are reduced. The water and sewer funds have substantial unassigned and unappropriated fund … of May 31, 2013, without plans for reserves or use of the funds. Such plans would be a useful tool for the Board to … include defining reasonable amounts of unexpended surplus funds and reserves that the Village should maintain. Develop …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134