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Town of Union Vale - Payroll (2018M-31)
Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Saranac - Cash Management (2019M-32)
… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Village of Corfu - Sewer Operations (2018M-133)
… audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Town of North Hudson - Payroll (2018M-166)
… Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166City of Tonawanda - Information Technology (2018M-146)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Town of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, … adequately monitored ski collections and the issuance of season passes and lift tickets …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Village of Schoharie - Board Oversight (2018M-184)
… comp time leave accrual that address the accrual, use and payout of comp time. Except as specified in Appendix A, …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Amity - Town Clerk (2018M-183)
… not always remitted to the appropriate parties in a timely manner. Cash receipts totaling $238,321 were deposited between one and 15 days past the required date of deposit. The Board did not perform an annual audit of the … all real property taxes and fees intact and in a timely manner. Perform an adequate annual audit of, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Town of Maryland - Financial Management (2018M-121)
… maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121City of Yonkers – Budget Review (B18-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … for appropriations. The District has appropriated all of the $24.1 million projected unassigned fund balance at the … City of Yonkers Budget Review B1866 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Town of Frankfort - Board Oversight (2018M-58)
… not maintained to support $1,922 in hourly wages paid to another employee. The Board did not properly authorize health …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Lockport – Justice Court (2018M-36)
… so the New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report … Ensure ticket dispositions are properly reported to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Thompson - Board Oversight (2018M-69)
… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were … Key Recommendations Provide sufficient oversight of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Town of Kirkwood - Board Oversight (2018M-71)
… reconciliations and canceled check images; third party documents; and water and sewer billing adjustments. Perform, …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71City of Yonkers – Budget Review (B18-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … such as fund balance and State aid, to balance its budget. Police overtime costs could potentially be over budget by as much as $2.5 million based on the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Town of Lancaster - Information Technology (2018M-114)
… have not designed or implemented procedures to monitor compliance with the acceptable use policy or determine the …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Village of Hobart - Board Oversight (2018M-88)
… audit the annual financial report and supporting records. Explore selling the unused properties or consider placing …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Scottsville - Financial Management (2018M-75)
… financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted policies …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Town of Roseboom - Long-Term Planning (2018M-115)
… and infrastructure needs. The Town’s major pieces of equipment are beyond their recommended useful lives. Key … fund balance policy that establishes the levels of fund balance and reserves to be maintained. Town officials … Town of Roseboom LongTerm Planning 2018M115 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115