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Town of Bradford – Financial Management (2015M-239)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $737,128. Key Findings As a result of …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Effectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Effectiveness of the Information Technology Transformation ( 2015-S-2 ). …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followTown of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted … January 1, 2014 through June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Town of Amity - Town Clerk (2018M-183)
… deposited between one and 15 days past the required date of deposit. The Board did not perform an annual audit of the Clerk’s records, as required. Key Recommendations … and in a timely manner. Perform an adequate annual audit of, or retain an independent public accountant to audit, the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Village of Muttontown - Board Oversight (2018M-251)
… procurement policy when selecting professional services, and did not periodically seek competition for those services. … audit of, Village financial records. Conduct a thorough and deliberate audit of claims before authorizing payment. … seek competition for professional service providers, and maintain all relevant documentation when obtaining …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Department of Transportation Bulletin No. DOT-34
… instructions for processing the 2019 Call-Out Response Payment Affected Employees Employees of the Department of … Association (CSEA), provides for a call-out response payment to eligible employees at the end of the season …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-34-2019-call-out-response-payment-fiscal-year-2018-2019Town of Queensbury - Information Technology (2018M-224)
Determine whether officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Oversight of Weights and Measures Programs (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Weights and Measures Programs (Report 2016-S-98 ). About …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followMaintenance and Inspection of Event Recorder Units
… and inspection policy and procedures. Increase the hard memory module capacity for R142s and R142As to be in …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsSelected Aspects of Capital Program Project Management
… a 20-year capital needs assessment that sets forth long-term capital investments that would be made in a … Assessment, Transit confirmed that it was not conducted, without providing any reason. We received no explanation for … CMs to determine if there are trends or patterns that can be applied to future projects. … To determine if …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementVillage of Atlantic Beach - Payroll (2018M-254)
… Village officials: Did not perform an independent review of payroll activities before payment. The Board: Did not … the amount paid to the building inspector by an average of $45,214 (113 percent) from 2015-16 through 2017-18. As a … is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Village of Suffern – Budget Review (B19-6-3)
… expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The … in prior years, we estimate the 2019-20 collections will be approximately $4.3 million, which is $390,000 less than … In adopting the 2019-20 budget, the Village Board should be mindful of the legal requirement to maintain the tax levy …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Village of Canastota - Board Oversight (2018M-256)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s … before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is bordered …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Town of Preston - Financial Management (2018M-81)
… four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, … 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although the Town has … fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Lockport – Justice Court (2018M-36)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36City of Yonkers – Budget Review (B18-6-7)
… and future years. Key Findings The 2018-19 budget relies on nonrecurring revenue of $59.2 million, such as fund … has grown 16 percent and the City’s debt service payments have risen 31 percent. With the 2018-19 budget, the City will … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Town of Kirkwood - Board Oversight (2018M-71)
… the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed an annual audit of the Supervisor’s records. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71City of Tonawanda - Information Technology (2018M-146)
… Audit Objective Determine whether the Common Council (Council) ensured information technology (IT) … and that training is provided whenever the IT policies are updated. City officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146City of Troy – Budget Review (B18-5-8)
… and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8