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Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s … March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Hempstead – Budget Review (B7-16-4)
… was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background … which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 proposed …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4City of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Town of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has approximately 1,760 … balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. … …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether … 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Town of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s … June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Queensbury - Information Technology (2018M-224)
… use policy, or developed a formal disaster recovery plan. In addition, sensitive IT control weaknesses were … Key Recommendations Implement strong access controls, in part, by removing or disabling unnecessary local user …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Town of Ossian – Tax Collector (2016M-364)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Town of Moriah - Cash Management (2019M-169)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … period. Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Department of Transportation Bulletin No. DOT-16
… Purpose To provide agency procedures for processing payments. Affected Employees CSEA employees in … York and the Civil Service Employees Association provides for Call Out Bonus Pay for eligible employees. The Winter Maintenance season is from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-16-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-18
… Maintenance season is from November 1, 2010 to April 15, 2011. Eligibility Requirements Employees assigned to the … the Time Entry page as follows: Earnings Begin Date: 5/12/11 (for Active employees, or last date worked for Inactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-18-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-14
… Maintenance season is from November 1, 2008 to April 15, 2009. Effective Date(s) Payment will be made in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-14-call-out-response-payment-employees-engaged-winter-maintenanceVillage of Hempstead -- Budget Review (B7-15-7)
… which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2015-16 proposed budget, the Village will have exhausted 91.32 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Village of Sinclairville – Water Operations (2014M-362)
… billing and collecting water rents, determining estimated bills or approving and applying adjustments to customers’ … not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the property tax roll. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225City of Oneonta – Departmental Collections (2013M-13)
… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the head of City … for collecting and/or depositing City moneys: the Finance Office, Public Transportation Office, Water Department, and …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s … June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a population of approximately … were properly billed, collected, deposited and recorded in the accounting records. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Village of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Village’s … records. Key Recommendations Request and review a monthly Treasurer’s packet including accurate …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Village of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137