Search
City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … million, such as fund balance, one-time State funding and sale of property, to balance its budget. The City could face …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Westfield, Town of – Financial Management (2013M-389)
… the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Thurston – Financial Management (2013M-280)
… 31, 2013. Background The Town of Thurston is located in Steuben County and has approximately 1,350 residents. The … general and highway funds. Expenditures from those funds in the 2013 fiscal year totaled approximately $827,500. Key … did not adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Ira – Financial Management (2014M-280)
… 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … The purpose of our audit was to review the processes and procedures over Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … The purpose of our audit was to review the Towns financial management budget practices and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367City of Yonkers – Budget Review (B19-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Town of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, … The purpose of our audit was to examine the Towns energy usage for Town facilities for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Town of Reading – Financial Management (2013M-217)
… August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town … the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the highway fund for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Dickinson – Fiscal Oversight (2014M-337)
… September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337City of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … The purpose of our budget review was to identify issues which impact the City of Yonkers financial …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Harmony – Justice Court (2014M-004)
… 1, 2012 through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Niskayuna – Water Operations (2013M-328)
… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did not record …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … Supervisor delegated his responsibility of signing checks to his clerk. The Board did not audit the financial records … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … The purpose of 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-244Collection of Lease and Permit Revenues (Follow-Up)
… recommendations made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). … of Interest Department of Labor: Assessment and Collection of Selected Fees and Penalties ( 2010-S-70 ) … recommendations made in our initial report Assessment and Collection of Lease and Permit Revenues 2012S …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followNational Directory of New Hires Data Security
… requirements for securing National Directory of New Hires data. The audit covers the period April 11, 2016 to June 2, … Office obtains National Directory of New Hires (Directory) data provided by the Office of Child Support Enforcement … Human Services (Health and Human Services). The Directory data is comprised of information on new hires, quarterly …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityManagement and Control of Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background Our initial … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followOversight of School Safety Planning Requirements (Follow-Up)
… a code of conduct, mandates training and instruction for preventing and responding to incidents of school violence, and establishes a uniform system for reporting violent incidents. Further, the SAVE Act … School Districts’ compliance with the requirements for school safety planning, and consequently did not have …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followOversight of Nurse Hiring and Retention (Follow-Up)
… 2017-N-2 ). About the Program The New York City Health and Hospitals Corporation (Health and Hospitals) is a public benefit corporation created by the New York City Health and Hospitals Corporation Act of 1969 to oversee the provision …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow