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Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Village’s financial operations and the … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in … Village of Newport Financial Management 2017M12 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Oversight of Building Construction Site Safety (Follow-Up)
… September 1, 2022, was to determine whether DOB adequately monitors NYC building construction sites to ensure compliance …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followVillage of Morris – Fund Balance (2017M-58)
… The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … governed by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Monticello – Board Oversight (2016M-337)
… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through … Village of Monticello Board Oversight 2016M337 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Hempstead – Budget Review (B17-7-6)
… Background Chapter 642 of the Laws of 2006 authorizes the Village of Hempstead (Village) to issue bonds not to exceed … Village of Hempstead Budget Review B1776 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Baldwin – Claims Auditing (2023M-113)
… sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Village of Washingtonville – Budget Review (B24-6-1)
… liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital projects fund as of … budgets must be submitted to the Office of the New York State Comptroller for examination and recommendations. Key … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Implementation of the Security Guard Act (Follow-Up)
… report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The Department of State … a valid registration card, and entrusts the Department with issuing registration cards for all security guard … including 67,308 original applications and 98,602 renewal applications. According to the Division, there were a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followVillage of Mexico – Financial Management (2023M-170)
… fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 million …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Deposit – Claims Auditing (2023M-173)
… of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173IT Security: Key 12 Areas of Concern – Information Technology Governance
… Area #1 – IT Policy Area #2 – IT Security Training and Awareness Area #3 – Computer Hardware, … Area #4 – Contracts and Service Level Agreements for IT Services Area #5 – Malware Protection Area #6 – Patch … #9 – Wireless Network Area #10 – Firewalls and Intrusion Detection Area #11 – Physical Controls Area #12 – Information …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernCity of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described below, … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Village of Greene – Investment Program (2023M-112)
Determine whether Village of Greene Village officials developed and managed a comprehensive investment program
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112City of Salamanca – Employee Benefits (2023M-96)
Determine whether City of Salamanca City separation payments were properly authorized adequately supported and accurately calculated
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Village of Endicott -- Budget Review (B17-4-7)
… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of … New York State Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized … changes and balance the budget before adoption to avoid budgeting appropriations without sufficient financing …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7City of Newburgh – Budget Review (B23-6-9)
… City has also appropriated approximately $2.5 million of sewer fund balance and appropriated $24,770 of fund balance … from a transparency perspective as members of the public rely on the proposed budget to make informed … overlay in the budget. Ensure the budget presented to the public and posted to the City’s website are consistent. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Village of Schaghticoke – Board Oversight (2023M-78)
… oversight of financial operations. As a result, the Board cannot be sure it has accurate financial information to make …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78