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Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Village of Clayton – Claims Auditing (2021M-81)
… prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The … but generally did not review the claims before approving payments. Health insurance claims totaling $495,104 were not approved for payment by the Board, and claims totaling $52,000 to the …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Boylston – Financial Condition (2021M-69)
… effectively manage the Town’s financial condition. As a result, it levied more taxes than necessary to sustain …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Village of Hempstead – Budget Review (B7-14-4)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Goshen – Financial Condition (2014M-75)
… our audit was to review the Village’s financial condition for the period June 1, 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of approximately 5,400. The Village is governed by a Village Board which is responsible, along …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Department of Transportation Bulletin No. DOT-39
… purpose of this bulletin is to provide agency instructions for processing the 2021 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2021 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonVillage of Monticello – Budget Review (B4-14-15)
… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Lockport – Budget Review (B21-1-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022. Background Chapter … requires it to hire 12 firefighters. City officials told us they negotiated with the collective bargaining unit to …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9City of Troy – Budget Review (B21-5-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are … for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Village of Monticello – Board Oversight (2013M-226)
… ensure that disbursements are made by the Treasurer only after such approval. Gain a full understanding of the …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial operations for the period … financial reports with OSC in a timely manner. Disburse payments for claims only after the Board’s audit and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Arkport - Information Technology (2019M-203)
… Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … computing environment, and stipulate who is responsible for monitoring all IT policies. Enter into a professional …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Bennington - Financial Management (2019M-249)
… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … stress" in a report issued in September 2104 as part of the Comptroller’s Fiscal Stress Monitoring System. The …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Wappinger - Information Technology (2019M-220)
… officials ensured that the personal, private and sensitive information (PPSI) on Town servers was adequately protected … recovery plan or a policy addressing PPSI. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of Deerpark – Budget Review (B6-14-17)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … respectively, of the total appropriations. Fund balance is a nonrecurring revenue source. The Town’s preliminary budget … to rely on fund balance to fund such a significant part of the budgeted appropriations … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Enforcement of Commission Orders and Other Agreements
… gas, steam,telecommunications, and water services for New York’s residential and business customers. As part of its …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsTown of Brandon - Financial Condition (2019M-239)
… declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were … does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term … plan. Key Recommendations Include more realistic estimates of revenues and expenditures when developing and adopting the …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239