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Town of Goshen – Police Payroll (2014M-244)
… our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members did not always sign the daily … our audit was to review internal controls over the Towns police payroll processing for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Laurens - Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress … the significant revenue and expenditure projections in the Towns tentative budget for the 2015 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Galen – Financial Management (2014M-341)
… governing the budgeting process and adopt budgets with realistic estimates for town-outside-village revenues … public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee and manage … the ambulance service as a Town department in accordance with law. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Benson – Financial Condition (2013M-77)
… the year because the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the Supervisor did not maintain the accounting records in a timely manner, she could not prepare …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Bangor – Board Oversight (2012M-193)
… has approximately 2,220 residents. The Town is governed by an elected five-member Town Board (Board), which consists … it approved both Officers to retain fees collected on the Town’s behalf which circumvented Town Law. The Board … should remit all fees and collections to the Supervisor by the 15th of the following month that collections were …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Fishkill – Audit Follow-Up (2013M-246-F)
… and $383,957, respectively. Results of Review Based on our limited procedures, it appears that the Town has made …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fTown of Harmony – Justice Court (2014M-004)
… internal controls over the Court’s financial operations for the period January 1, 2012 through December 24, 2013. … that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions … The Justice could not provide us with any documentation for the other nine cases. Key Recommendations Submit monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Fishkill – Audit Follow-Up (2013M-188-F)
… were approximately $13.5 million. Results of Review Based on our limited procedures, it appears that the Town has made …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fTown of Afton – Budgeting Practices (2013M-304)
… approximately $262,000 of equipment and spent $503,333 on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the highway garage that the Board also did not budget for. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Ellicott – Justice Court (2015M-111)
… and accountability analyses are prepared and verified on a monthly basis and investigate any variances. … to perform, a thorough audit of the Court’s records on an annual basis. Evidence of an audit indicating the tests …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Ellery – Justice Court (2014M-269)
… surcharges during our audit period. Key Findings The Clerk controlled all aspects of the Court’s cash collection, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269City of Yonkers – Budget Review (B19-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which … The purpose of our budget review was to identify issues which …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6County of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of Champion – Information Technology (2014M-130)
… computer-processed data. The Clerk backs up data to the machine that she is currently working on and not to an …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Barton – Financial Planning (2015M-52)
… balance to maintain those amounts. Also, develop guidance on the funding and use of each of their reserves. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Caroline – Renewable Energy (2013M-325)
The purpose of our audit was to examine the Towns energy usage for Town facilities for the period January 1 2010 through September 18 2013
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Town of Candor – Fund Balances (2014M-157)
… available for use in each of the four major operating funds has either increased significantly or remained at a … not formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli Releases Analysis of State Financial Plan
… The Office of the State Comptroller will continue to update and expand the COVID-19 Relief Program Tracker to support this effort. Monitoring Risks to Economic … Federal and State Relief Spending COVID 19 Relief Program Tracker New York State Personal Income Taxpayer Migration …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planTown of Caledonia – Financial Management (2013M-363)
… compensation, placing an inequitable burden on town-wide taxpayers. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Broadalbin – Leave Accruals (2014M-88)
… to use leave time. Employees’ leave accrual balances are not adequately accounted for and maintained. The Highway Superintendent has not maintained adequate records of compensatory time as …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88