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Village of Brushton – Fiscal Oversight (2014M-235)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235

City of Middletown - Information Technology (2018M-235)

… accounts have not been used in the last six months, 19 of these accounts were never used and one account was last … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Village of Arkport - Information Technology (2019M-203)

… that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … personnel who use IT resources, including the importance of maintaining physical security and protecting PPSI. …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Village of Windsor - Water Operations (2019M-210)

… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. … customer meters to ensure customers are accurately billed. The Clerk-Treasurer used an inconsistent methodology for … water usages used by Village officials to bill customers did not always appear to be accurate. 85 …

https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210

Town of Bennington - Financial Management (2019M-249)

… process or establish reserve funds to help finance future capital needs. Key Recommendations Review budget to … develop budgets based on prior actual results and expected future changes. Develop and adopt comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Town of Deposit - Budget Review (B4-14-22)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … stress" in a report issued in September 2104 as part of the Comptroller’s Fiscal Stress Monitoring System. The …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22

Town of Wappinger - Information Technology (2019M-220)

… officials did not monitor the computer use policy. Twenty of 66 user accounts were not necessary for Town operations. Town officials did not develop a breach notification policy, disaster recovery plan or a policy addressing PPSI. Sensitive information …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220

Town of Deerpark – Budget Review (B6-14-17)

… Purpose of Audit The purpose of our budget review was to determine … revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17

Oversight of the STEM Incentive Program (Follow-Up)

… of implementation of the four recommendations included in our initial audit report Oversight of the STEM Incentive … Services Corporation (HESC) was effectively monitoring the Science, Technology, Engineering, and Mathematics (STEM) … to administer the Program. However, we identified issues that could affect many aspects of the Program. For …

https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-follow

Selected Aspects of Subway Station Safety (Follow-Up)

… supervisor only. All signage NCs (including missing, damaged, vandalized, or incorrect messages) must be reported …

https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-follow

City of Lockport - Budget Review (B19-1-7)

… liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The … a financing source in the 2020 general, water, sewer, or refuse fund budgets and unrestricted fund balance in the … of $13,044,260 which is the maximum levy that the City can impose without the Common Council needing to override the …

https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7

Town of Brandon - Financial Condition (2019M-239)

Determine whether Town officials effectively managed the Towns financial condition

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Village of Suffern - Budget Review (B20-6-2)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2020-21 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2

Town of Yorktown - Information Technology (2020M-16)

… recovery plan, including backup procedures and offsite storage, and communicate the plan to officials and employees. …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16

Processing of Sexual Offense Evidence Collection Kits

… Kits (kits) in compliance with Executive Law Section 838-a: Maintenance of Sexual Offense Evidence Kits (Executive … the lab. The Forensic Investigation Center (FIC) in Albany is the only CLS laboratory that processes kits, and it does … kits within the statutory time frames and determine what process changes and resources are needed to meet …

https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kits

City of Yonkers – Budget Review (B20-6-4)

… million for appropriations, which has a budget gap of at least $22.5 million. The District has appropriated $12.7 million of projected unassigned fund balance at the end … and use tax, income tax surcharge, sewer rents, metered water sales, utilities gross receipts and consumer protection …

https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4

Town of Deerpark – Budget Review (B6-15-23)

… obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure … balance in the general and highway fund budgets represent 21 and 50 percent, respectively, of the projected year-end …

https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23

Town of Croghan – Financial Management (2014M-340)

… was to review the Town’s financial management practices for the period January 1, 2013 through May 31, 2014. … Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340