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Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the period March 1, 2015 … 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Clayville – Board Oversight (2015M-115)
… December 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. The Village is governed by an elected five-member Village Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Groton – Long-Term Planning (2022M-113)
… complete report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Marathon – Town Clerk (2022M-143)
… records, as required. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Department of Transportation Bulletin No. DOT-41
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 Shift … of Transportation are affected. Background Pursuant to Article 51 of the 2021-2026 Operational Services Unit … Services Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-41-2022-shift-lump-sum-payment-winter-maintenance-seasonVillage of Fultonville – Claims Auditing (2015M-106)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing … 1, 2013 through December 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Village of Suffern – Budget Review (B6-16-8)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8DiNapoli: Town of Altona Official Misused $23,500
… DiNapoli. “This individual controlled town finances with little oversight and had no difficulty in pocketing public …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500City of Lockport – Budget Review (B22-1-8)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the … to provide funding in the event that property owners who have filed petitions for tax assessment reviews are …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Village of Hempstead – Budget Review (B7-16-4)
… deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section 10.10 requires all …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Village of Ellenville – Information Technology (2014M-278)
… computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Caroline – Renewable Energy (2013M-325)
… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. … by the Town Board, which comprises the Town Supervisor and four elected Board members. The Town’s 2013 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Collection of Fines Related to Tenant Complaints
… proper fiscal controls over fines and settlements. We have limited assurance that all monies due the State are … for because of system, process, and policy weaknesses. ORA does not exercise its full authority to collect outstanding …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsTown of Candor – Fund Balances (2014M-157)
… the ensuing year’s budget. The Board has not established any policies or procedures to govern the level of fund … fund balances, the Board has not formally documented any of these plans or set aside funds in reserves for these …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of Tyre - Long-Term Planning (2019M-61)
… A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for … and estimates of highway and bridge related expenditures to the Board, as required. Key Recommendations Develop and … multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan that …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Hamburg - Fuel Operations (2019M-75)
… or tracked. No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Town of Lloyd - Information Technology (2019M-36)
… loss. Key Findings Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training for employees who used Town IT assets. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Town of Champion – Information Technology (2014M-130)
… 31, 2013. Background The Town of Champion is located in Jefferson County and has a population of approximately … may not have been prepared to notify affected individuals in the event that private information had been compromised. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning practices for the … Findings Board members budgeted similar amounts from year to year for specific line items, without considering … actual revenues and expenditures when determining amounts to be budgeted for each revenue and appropriation line. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52