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City of Elmira – Audit Follow-Up (2017M-90-F)

… - pdf ] | [ read complete 2017 report - pdf ] Purpose of Audit The purpose of our review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit …

https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-f

College of Optometry – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses.  These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a Statewide initiative to …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses

Town of Schroeppel – Cash Disbursements (2014M-296)

… 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. …

https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296

City of Troy – Budget Review (B5-13-20)

… revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. … obligations are outstanding. Key Findings The City’s proposed budget, while generally reasonable, needs … to display a trend of weakening financial position and the proposed increases in revenues for the sewer fund’s 2014 …

https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20

Village of Monticello – Financial Condition (2020M-107)

… Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial condition. Key Findings The …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107

Town of Livonia – Justice Court (2015M-76)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities … The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

Town of Princetown – Claims Auditing (2015M-50)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through October 31, 2014. Background The Town of Princetown is located in Schenectady County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50

City of Gloversville – City Clerk (2019M-96)

… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The … and record all transactions in the accounting system. City officials generally agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96

City of Oneonta – Departmental Collections (2013M-13)

… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Town of Phelps – Financial Management (2015M-70)

… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

Town of Owego – Financial Management (2015M-179)

… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

Town of North Norwich – Budgeting (2015M-54)

… Purpose of Audit The purpose of our audit was to determine if Town officials effectively … 1, 2013 through December 12, 2014. Background The Town of North Norwich is located in Chenango County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Town of Rosendale – Financial Operations (2015M-38)

… reconciliations were not performed. The Town could not account for approximately 55 percent of its water. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

Oversight of Nurse Hiring and Retention (Follow-Up)

… and Hospitals generally complied with its policies for the screening of its direct hire and temporary nurses, it had not … We also identified numerous instances of deficient screening and monitoring. Key Finding Of the four …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow

Village of Palmyra - Financial Management (2019M-94)

… excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Town of Pelham - Information Technology (2019M-77)

… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against … and sensitive information. Town officials did not provide IT security awareness training for individuals who used Town …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Town of Saranac - Cash Management (2019M-32)

… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … in a financial institution with higher available interest rates, revenue could have increased by $56,324 during the …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Clifton – Financial Management (2014M-217)

… Purpose of Audit The purpose of our audit was to examine the Town’s oversight of financial activities for the period January 1, 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217

City of Yonkers – Budget Review (B19-6-6)

… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2019-20 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The water fund’s budget includes …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

City of Troy – Budget Review (B19-5-8)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8