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Oversight of Runaway and Homeless Youth (Follow-Up)
… to the U.S. Department of Housing and Urban Development, on any given night in January 2020, New York reported over … RHY programs with a total capacity to serve 1,159 youth on a given night. Counties with approved RHY programs can opt …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followVillage of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices … 1, 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Pulteney – Information Technology (2021M-28)
… report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town … a comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of services. Monitor the use of IT resources or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected … January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Pulteney – Financial Condition (2021M-24)
… Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to appropriate fund balance only in amounts that are actually … amount for the next year. Appropriated more fund balance to finance operations than was available, resulting in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Wolcott – Financial Management (2020M-131)
… the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The … financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax bases and did not have an …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Wolcott – Information Technology (2020M-126)
… department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126City of Dunkirk – Billing Enforcement (2020M-117)
… City Code (Code). Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in additional penalties should have been charged. If City …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Village of Mayville – Online Banking (2020M-150)
… - pdf ] Audit Objective Determine whether the Village of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were … correction action. … Determine whether the Village of Mayville Village Board of Trustees Board ensured online …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of Worth – Audit Follow-Up (2014M-323-F)
… - pdf ] | [ read 2015 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fTown of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of … Annually review the procurement policy to ensure that it is consistent with statutory requirements and meets the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and … 1, 2013 through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Southold – Financial Operations (2014M-299)
… segregate duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to liquidate a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Sidney – Supervisor’s Disbursements (2015M-214)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s … 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately 5,800. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214