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Town of Caledonia – Financial Management (2013M-363)
… purpose of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, … The Board did not establish sufficient controls over payroll records and leave time. Employees did not keep daily … time used, and did not formally request leave time usage. Payroll reports did not include leave time usage, and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Broadalbin – Leave Accruals (2014M-88)
… Purpose of Audit The purpose of our audit was to examine the adequacy of the Town’s system to monitor leave accruals of highway …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Collection and Use of Oil Spill Funds
… Conservation (Department) is collecting all fees due the New York Environmental Protection and Spill Compensation Fund … and removal of petroleum spills. The statute assigns the State Comptroller administrative and operational …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsCounty of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental … is located in central New York State and has a population of approximately 49,000. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Oversight and Collection of Snowmobile Registration Fees
… State Snowmobile Association (NYSSA) produces the approved voucher and maintains a membership database. The Department's snowmobile registration application requires that registrants provide a valid voucher and certify they are club members to qualify for the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesCity of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280City of Yonkers – Information Technology (2017M-86)
… department’s acceptable computer use policy was not signed or acknowledged by all employees. City officials have not … potential impact should that data be disclosed, altered or destroyed without authorization. City officials did not … officials have not adopted a breach notification policy or a disaster recovery plan. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86City of Yonkers – Budget Review (B17-6-11)
… is $38 million more than the City’s budget for 2016-17, an increase of 3.4 percent. Key Findings The 2017-18 budget … percent of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. Over the last 10 years, the City’s outstanding debt …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, Selected Aspects of Railcar Fleet Maintenance (Report 2009-S-68). Background …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followLength of Service Award Programs (2014-MS-1)
… fire districts and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer … The point system specifies how points toward LOSAP service credit will be earned by volunteers. GML establishes the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Town of Queensbury – Justice Court (S9-14-2)
… officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through … January 1, 2012 through June 30, 2013. Key Findings Based on our testing, we found the Court has properly collected and … not reporting scofflaw traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Norwich – Justice Court (S9-14-3)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Elmira – Financial Condition (2017M-90)
… through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the end of 2013 declined … monitor the City’s finances, including available fund balance and cash balances, to prevent further decline in …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Management and Control of Overtime Costs (Follow-Up)
… not effectively manage and control its overtime costs. As a result, HHC officials lacked assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found … not in the best interest of HHC, as employees responsible for patient care routinely worked excessive overtime shifts …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followCity of Geneva – Financial Management (2015M-105)
… Background The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common Council is the legislative and governing body. Budgeted appropriations for 2015 total … or prior year amounts when producing budgets for 2012-14, and the Council, therefore, adopted unrealistic budgets. Fund …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105City of Yonkers – Budget Review (B6-16-11)
… 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11City of Troy – Financial Condition (2015M-185)
… $83.1 million. Key Findings Adopted budget for the general fund relied on appropriating significant amounts of reserves … sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185City of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … to finance its operations. Includes revenue estimates for temporary municipal assistance, police, real estate transfer … when these contracts are settled. Likely underestimates teacher retirement payments by approximately $478,000 and …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6