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Town of Patterson - Information Technology (2020M-37)

… secured and protected against unauthorized use, access and loss. Key Findings The Board did not adopt adequate IT … secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Town of Mooers - Cash Management (2020M-36)

… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … funds in a financial institution with higher available interest rates, revenue could have increased by approximately …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36

Department of Transportation Bulletin No. DOT-36

… Purpose The purpose of this bulletin is to provide the Department of … The purpose of this bulletin is to provide the Department of Transportation instructions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-36-2020-call-out-response-payment-fiscal-year-2019-2020

Town of Otsego – Financial Condition (2013M-307)

… audit was to assess the Town’s practices regarding budget development and adoption for the period January 1, 2012 … audit was to assess the Towns practices regarding budget development and adoption for the period January 1 2012 …

https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307

City 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’ financial condition in the … The purpose of our budget review was to identify issues which impact the …

https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6

Town of Niskayuna – Water Operations (2013M-328)

… 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. … The Comptroller did not record biannual water billings in the water receivable control account and failed to audit … annually. Key Recommendations Include water collections in the monthly reports to the Supervisor and deposit and …

https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328

Town of Murray – Capital Projects (2014M-086)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … 1, 2008 through February 25, 2014. Background The Town of Murray is located in Orleans County, had a population of … The purpose of our audit was to review the Supervisors financial records …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086

College of Plattsburgh – Selected Employee Travel Expenses

… citizenship, and ethical life based on a strong foundation in the liberal arts. The College spent $2,867,155 on travel … focused their audit efforts on the highest cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year period, as well as …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expenses

College of Geneseo – Selected Employee Travel Expenses

… To determine whether the use of travel monies by selected government employees complied with rules and regulations and … to determine whether the use of travel money by selected government employees was appropriate, we audited travel … To determine whether the use of travel monies by selected government employees complied with rules and regulations and …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expenses

College of Fredonia – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 … To determine whether the use of travel monies by selected government employees complied …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expenses

Town of Hebron – Fiscal Oversight (2015M-59)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a … 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-59

Town of Hadley – Claims Auditing (2015M-198)

… June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198

Town of Groveland – Fiscal Oversight (2014M-285)

… Clerk inappropriately performed certain financial duties on the Supervisor's behalf, due to the incompatible nature of …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Town of Le Roy – Purchasing (2014M-106)

… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that … with the adopted purchasing policy for the period of January 1, 2013 through February 25, 2014. Background The … The purpose of our audit was to examine whether the Board ensured that …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Town of Goshen – Police Payroll (2014M-244)

… our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members did not always sign the daily … 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-244

Town of Laurens - Budget Review (B4-14-21)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress … the significant revenue and expenditure projections in the Towns tentative budget for the 2015 fiscal …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Town of Galen – Financial Management (2014M-341)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial operations and ambulance services for the period … The purpose of our audit was to examine the Boards oversight and management of financial operations and ambulance services for the period …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341

Town of Java – Water Accountability (2013M-338)

… 2012 through October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is governed by an elected Town Board comprised of the Town … meters. Conversely, if the unaccounted-for water is due to leaks rather than malfunctioning meters, the Town …

https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338

Town of Benson – Financial Condition (2013M-77)

… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

Town of Bangor – Board Oversight (2012M-193)

… to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The … The Board’s review of claims was inadequate, resulting in claims being paid prior to Board audit and approval, … responsibilities to Town officers and employees that are in compliance with laws and regulations. Town officers and …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193