Search
County of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are … potential increased salary costs that may result from employee contract settlements currently in negotiation. The …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City 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-b18-5-8Town of North Hudson - Payroll (2018M-166)
Town of North Hudson Payroll 2018M166
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Town of Webb - Ski Collections (2018M-188)
… area officials have not developed policies or procedures for how ski collections should be recorded, deposited and … deposited and reconciled. Obtain supporting documentation for each type of ski lift transaction to be able to reconcile …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Audits of Local Governments: The Audit Process
… A risk assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and … position or factual differences. Corrective Action Plan (CAP): Schools and BOCES: School districts and BOCES are …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processVillage of Corfu - Sewer Operations (2018M-133)
… they planned to initiate corrective action. … Village of Corfu Sewer Operations 2018M133 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133County of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Town of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Town of Lancaster - Information Technology (2018M-114)
… personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT … all personnel and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary personnel …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Village of Lisle - Board Oversight (2018M-124)
… that receipts were deposited and disbursements were for proper Village purposes. Key Findings The Board did not … of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. … a total of $2,800. Key Recommendations Perform or provide for an annual audit of the Clerk- Treasurer’s records. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Town of Roseboom - Long-Term Planning (2018M-115)
… resources are available to replace capital assets in a timely manner. Adopt a comprehensive fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Village of Scottsville - Financial Management (2018M-75)
… to ensure that they are accurate, properly supported, for valid Village expenses and in compliance with required …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75City of Fulton – Fiscal Stress (2013M-310)
… to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body … made budget transfers as needed throughout the year. In addition, City officials have prepared multiyear financial … causing the City to incur planned operating deficits in the general fund. This has led to a significant reduction …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Department of Transportation Bulletin No. DOT-32
… season. Effective Date(s) Payment may be made beginning in Pay Period 4L, paychecks dated 06/13/18. Payment will be made … the results of our research once we have more information. Retirement and Deduction Information The 2018 Call-Out Response Payment is included as salary for retirement purposes. Deductions will be taken from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-32-2018-call-out-response-payment-fiscal-year-2017-2018Town of McDonough – Financial Operations (2017M-120)
… selecting the lowest bidders or using County or New York State Office of General Services pricing. Town …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120City of Troy – Budget Review (B5-14-23)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … and, having nearly depleted its capital reserve, is issuing debt to fund capital expenditures. Due to a change … costs in future years. The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23