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Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information Technology (IT) controls … inventory, and IT staff did not maintain a comprehensive list of all Town-owned software and software licenses. Key … and ensure that someone who does not have the ability to make transfers performs timely bank reconciliations. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Oversight of Obesity and Diabetes Prevention Programs
… diabetes, an increase from 6.3 percent in 2000. To combat this, the Department has established programs to address the … on impact or identify performance patterns and trends for many of the outputs it funds. The Department made … of AIDS Institute Service Provider Contracts ( 2016-S-30 ) Department of Health: Oversight of Student Immunization …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsTown of Busti – Taxpayer Equity (2015M-349)
… budgeting and allocating highway department expenditures for the period January 1, 2014 through October 21, 2015. … of Lakewood within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key Findings In …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Town of Burke – Fiscal Oversight (2016M-277)
… the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000. Key Findings The … not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Town 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. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $737,128. Key Findings As a result of … audit of claims to ensure that purchases were made for Town purposes. The Board and Highway Superintendent have …
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)
… our audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 through June 10, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled over $1.1 million. Key Findings The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Town of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Town of Thompson - Board Oversight (2018M-69)
… if the Board ensured financial transactions were accounted for timely and accurately and leave accrual balances were … disbursements. The Comptroller did not properly account for Town operations timely or accurately. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69County of Rockland – Budget Review (B6-16-19)
County of Rockland Budget Review B61619
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)
… overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund improvements and will incur additional debt and interest costs if it issues debt for these special projects. The City’s adopted budget does …
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)
… complete report - pdf] Audit Objective Determine whether 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 …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71City of Tonawanda - Information Technology (2018M-146)
… computer use. City officials did not maintain an inventory of IT assets. City employees were not provided with IT … City personnel and monitor IT usage. Maintain an inventory of IT assets. Ensure that all necessary City personnel … they planned to initiate corrective action. … City of Tonawanda Information Technology 2018M146 …
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)
… from January 2017 through May 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate and for the correct number of hours. There were no …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Town of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … collections should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded … were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of … State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processVillage of Corfu - Sewer Operations (2018M-133)
… budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt … records, it did not identify errors or inaccuracies in the records. Key Recommendations Adopt more realistic …
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)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66