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Village of Suffern – Budget Review (B19-6-3)
… than budgeted. The Village faces potential increases in salary and wages for two collective bargaining agreements … mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase as permitted by law, unless it properly overrides …
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)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
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)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … will have to find another source of revenue to cover this shortfall. The County’s proposed 2015 budget complies …
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)
… Key Findings From January 1, 2015 through December 31, 2017, total fund balance increased in the general fund by $94,855 (49 percent). Year-end 2017 fund balance was nearly four times the 2018 general fund … highway fund increased by $130,589 (58 percent). Year-end 2017 fund balance was 150 percent the 2018 highway fund tax …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Lockport – Justice Court (2018M-36)
… or that fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket … all bail held and disbursed is maintained and reconciled with cash in the bail account monthly, and report and remit …
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 … be over budget by as much as $2.5 million based on the 2017-18 fiscal year overtime costs. Firefighting … costs could be over budget by as much as $949,000 based on the 2017-18 fiscal year overtime costs. The City plans to …
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)
… Supervisor’s records. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71City of Tonawanda - Information Technology (2018M-146)
… adopted an acceptable use policy or implemented procedures to properly monitor computer use. City officials did not … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Establish an acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an …
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-b18-5-8Town of North Hudson - Payroll (2018M-166)
… report - pdf] Audit Objective Determine whether salaries and wages were paid accurately. Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 from January 2017 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Village of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Village of Alfred – Information Technology (2017M-236)
… and that the training is updated whenever the IT policies are updated. … Village of Alfred Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… will manage potential disasters that affect the IT system. … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. Background The Town of Sharon is located in Schoharie … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Lindley – Justice Court (2017M-270)
… reported and remitted in an accurate and timely manner for the period January 1, 2016 through November 2, 2017. … a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. Key Findings Monthly bank … Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270City of Yonkers – Budget Review (B18-6-6)
… a $24.1 million budget gap. The District’s budget request does not include an appropriation for textbooks, and … will have to find additional funding sources and/or reduce services, which may have a significant impact on … could be underestimated. The City’s proposed budget does not include a contingency appropriation. The lack of a …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Town of Niagara – Justice Court (2015M-218)
… July 29, 2015. Background The Town of Niagara is located in Niagara County and has a population of approximately … Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in 2014. Key Findings The Justices did not ensure that all …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately … project plan to ensure that the water project is completed in a timely manner. Review water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of New Hartford – Procurement (2017M-149)
… 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Town of Erwin – Justice Court (2017M-266)
… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice Court with … and traffic violations were adjudicated and reported in a timely manner. Key Recommendations The Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266