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City of Ogdensburg – Budget Review (B3-16-20)
… 2017 included two options for consideration by the City Council: one that proposed borrowing $1 million for general fund operating expenses and a tax rate increase of … tax limit. Prior to the completion of our review, the City Council adopted a resolution on November 28, 2016 to amend …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20City of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an … the accumulated deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16DiNapoli: Report Warns of Growing State Debt
… wise use of debt can be an essential part of the financing picture," DiNapoli said. "Still, backdoor borrowing imposes … flexibility in providing important services and programs. My debt reform proposal would help ensure effective capital …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtCity of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Reporting and Utilization of Bias Incident Data
… is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for management … took place in New York City. The NYPD’s data is drawn from Incident Reports that are prepared by its Hate Crimes Task …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataCity of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … The Department does not have a process in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2City of Mount Vernon – Payroll (2014M-347)
… officials provided sufficient oversight of employee time and attendance and leave accruals for the period January 1, 2013 through … The City of Mount Vernon is located in Westchester County and has a population of approximately 68,000. The City, which …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347DiNapoli Releases Analysis of State Financial Plan
… State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal … analysis identifies several revenue, spending, and sustainability risks that could disrupt the Financial Plan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planTown of Lansing – Information Technology (2022M-66)
… secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … secured and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … breach notification. The Board did not require IT security awareness training for computer users. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing … Guide to Financial Operations REV. 11/03/2023 … The disposition of capital assets should be recorded by reducing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsTown of Prattsville – Justice Court (2012M-243)
… 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures to ensure an …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243DiNapoli Releases City of Troy Budget Review
… be monitored to ensure the declining trends are reversed. In addition, the city’s 2015 proposed budget does not … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewTown of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the … there was no indication that the Board had solicited the professional services of an independent public accountant to … of a certified public accountant or public accountant to conduct the audit. … Town of Stratford Supervisors Records …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … in unexpended surplus fund balance, which was more than double the ensuing year’s appropriations. Further, at the end …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Somers – Justice Court (2013M-198)
… approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Sidney – Budget Review (B4-13-19)
… deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while … the liability could significantly impact the Town’s real property tax levy or the current level of services provided. The Town has been reporting the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Shelby – Financial Management (2012M-206)
… enter all transactions in the computerized accounting system, adjusted bank balances were approximately $997,800 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … sheets for operating funds that did not balance, with differences totaling $339,000 and $487,000 as of September …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5