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City of Amsterdam – Budget Review (B24-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Bergen – Town Supervisor (2024M-30)
… information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Department of Transportation Bulletin No. DOT-44
… who were called out ten (10) or more times for snow and ice callouts during the period 11/01/2023 to 04/15/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-44-2024-call-out-response-payment-fiscal-year-2023-2024Village of Suffern – Budget Review (B24-6-3)
… general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section … The Village’s tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to …
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)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … money could be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for … her office with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the …
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-146DiNapoli Announces Sale of General Obligation Bonds
… Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools … Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsTown of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … and enable the clerk to verify the accuracy of financial records and ensure that assets are sufficient to meet …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Town of Pitcairn – Claims Auditing (2024M-69)
… paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 … could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 on these … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Pendleton – Capital Projects (2024M-72)
… report – pdf] Audit Objective Determine whether Town of Pendleton (Town) capital projects (projects) were properly … in the Town’s response letter. … Determine whether Town of Pendleton Town capital projects projects were properly …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Village of Skaneateles – Claims Auditing (2024M-68)
… report – pdf] Audit Objective Determine whether Village of Skaneateles (Village) claims were adequately supported, … not adequately supported or were paid without approval. Of the 348 claims we reviewed totaling approximately $2 … to initiate corrective action. … Determine whether Village of Skaneateles Village claims were adequately supported …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Evans – Employee Benefits (2024M-53)
… Evans (Town) officials maintained leave records and paid separation and health insurance opt-out payments (opt-out … and approved. Key Findings The Town’s leave records and separation payments were generally not accurate, supported … that, if implemented, will improve the Town’s employee benefits practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Berkshire – Board Oversight (2023M-122)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll disbursements … initiate corrective action. … Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town of Harpersfield – Claims Auditing (2024M-71)
… unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of LaGrange – Financial Management (2023M-139)
… the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s … fund balance. Key Findings The Board did not develop a multiyear financial plan or manage general fund balance in … fund balance policy limit by more than $725,000. As a result, it is difficult for the Board to assess alternative …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139National Directory of New Hires Data Security
… Objective To determine if the Office of Temporary and Disability Assistance has met federal requirements for securing National Directory of New Hires data. Our audit covered the period … Assistance (OTDA) is responsible for supervising State programs that provide assistance and support to …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityCity of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Newburgh – Budget Review (B24-6-9)
… revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route … additional money for this program in fiscal year 2025-26. The 2025 proposed budget includes sale of metered …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Office of Operations: 2024 Virtual Fall Conference
… you for your interest in the Office of Operations 2024 Virtual Fall Conference. By attending any of the courses … WHEN October 28 - November 4 REGISTRATION No registration is required. WHO SHOULD ATTEND This conference is intended … 29 9:00 – 10:45: Contract Payment Review Are we getting what we paid for? This course discusses the monitoring …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference