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Village of Greene – Investment Program (2023M-112)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the Village may have earned approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112City of Salamanca – Employee Benefits (2023M-96)
… consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96City of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by …
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)
… controls or other oversight procedures to compensate for the Clerk-Treasurer performing all functions of the … duties. Audit the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Suffern – Budget Review (B24-6-3)
… pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating … tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Town of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Corinth – Investment Program (2023M-146)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials did not develop and manage a comprehensive investment program. During the 12-month audit period, the … Had officials considered other legally permissible investment options, the Village may have earned an additional …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Town of Homer – Non-Payroll Disbursements (2023M-63)
… the duties or implement compensating controls relating to non-payroll disbursements. As a result, checks and … Clerk (Clerk) were not established. Establish procedures to detect and prevent duplicate payments from occurring. … reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Compliance With Freedom of Information Law Requirements
… ensure its customers – those who live, work, and travel in New York – have a safe, efficient, balanced, and … statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 … and respond to FOIL requests and appeals within the time frames required by law. Grant or deny access to FOIL requests …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsVillage of Canaseraga – Claims Audit (2023M-48)
… [read complete report here - pdf] Audit Objective Determine whether Village … Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Lake Luzerne – Payroll (2022M-98)
… all punches for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … with the Town’s policy. Ensure the Board approves the salary or hourly wages of all officers and employees by …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Lake Luzerne – Procurement (2022M-95)
… bids, officials could have saved Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases … the Town risks acquiring further goods and services at higher costs than necessary. Key Recommendation Comply …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95City of Amsterdam – Recreation Department (2023M-29)
… the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29IT Security: Key 12 Areas of Concern – Information Technology Governance
… Area #4 – Contracts and Service Level Agreements for IT Services Area #5 – Malware Protection Area #6 – Patch …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernCity of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Oversight of Chemical Dependence Residential Services (Follow-Up)
… and recovery programs providing services for over 680,000 New Yorkers each year, including inpatient and residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followOversight of the Nourish New York Program
… the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programTown of Wayne – Justice Court (2013M-52)
… August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … provide effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Lindenhurst – Claims Processing (2016M-345)
… Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is governed by an elected five-member Board of Trustees. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345City of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10