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Village of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a population of approximately 1,000. The Village is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge could cost $1 . 4 …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Village of Nissequogue – Information Technology (2015M-31)
… is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is … of the Village’s financial recordkeeping. The Board has not adopted written IT policies and procedures. The Board has not adopted a comprehensive disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Worcester – Claims Audit (2022M-145)
… as an itemized receipt or invoice. 23 claims had sales tax totaling $243. Key Recommendations Perform a thorough and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Ilion – Information Technology (2015M-34)
… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 … The Village’s disaster recovery plan did not provide for sufficiently frequent backup of critical data and did not …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Management and Maintenance of Non-Revenue Service Vehicles
… have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the … maintenance, are safeguarded, and are properly disposed of at the end of their useful life. The audit covered … For example, 173 of the 285 required LSOs (60.6%) in our random sample were done late or not at all. Furthermore, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesVillage of Hempstead -- Budget Review (B7-15-7)
… to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year during …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Village of Clayville – Board Oversight (2015M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Marathon – Town Clerk (2022M-143)
… and accurate manner . As a result, the Board’s ability to effectively monitor financial operations was diminished . … documentation and deposit, remit and report collections to the appropriate parties in a timely manner. Prepare … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Department of Transportation Bulletin No. DOT-41
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-41-2022-shift-lump-sum-payment-winter-maintenance-seasonVillage of Fultonville – Claims Auditing (2015M-106)
… 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Village of Endicott – Budget Review (B4-15-11)
… the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Ellenville – Information Technology (2014M-278)
… as the administrator of the financial software who does not perform or monitor the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Savona – Board Oversight (2015M-328)
… not segregate the financial duties of the Clerk-Treasurer or provide compensating controls. The Board did not … in the Clerk-Treasurer’s office are segregated properly, or provide sufficient mitigating controls when segregation of duties is not possible or practical. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Cohocton – Cash Receipts (2015M-63)
… our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Clinton – Financial Management (2014M-316)
… January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Administration of the Article 8-A Loan Program
… Purpose To determine whether the loans awarded by New York City’s Department of Housing Preservation and … supported. Over time, these interest rate reductions will cost the Program several millions of dollars in revenue. We …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programCollection of Lease and Permit Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the four … of $417,000. Of the 61 permits we identified that could have been referred to the Office of the Attorney General, the Department had …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followSelected Aspects of the Migrant Education Program
… occupational programs. The Department is responsible for administering the program and ensuring the intended goals … met. To meet this obligation, the Department contracted for five State University of New York (SUNY) campuses and … resource centers devoted to the Program. Key Findings For the 2012 and 2013 program years, the Program failed to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-program