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Village of Tuckahoe – Financial Condition (2015M-88)
… or cash flow statements and, except for three budget modifications implemented during 2012-13, no other budget modifications were implemented for 2012-13 through 2014-15. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Stanford – Financial Management (2021M-130)
… complete report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s financial condition and adopted realistic budgets. Key Findings The Board did not … Determine whether the Town of Stanford Town Board properly managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Westfield, Town of – Financial Management (2013M-389)
… allocated State retirement contributions and medical insurance costs to the highway town-outside-village fund, at … budgets that allocate State retirement contributions and medical insurance costs between the highway town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Corning – Financial Condition (2020M-13)
… 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not … manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Village of Hilton - Financial Management (2020M-31)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Office of Operations: 2025 Virtual Fall Conference
… agency staff who have responsibility for adding vendors, procurement, payments, accounting, finance, 1099 reporting or … COURSE SCHEDULE Monday, October 6 9:00 – 10:30: Procurement Record Document Submission Guide This course will … (Bureau of Contracts) Target Audience: New procurement professionals with one year or less experience who are …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceTown of Potsdam – Justice Court (2014M-014)
… criminal, civil and small claims cases brought before it. The Town Justices’ (Justices’) principle duties involve …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Harmony – Justice Court (2014M-004)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Lockport – Fuel Inventory (2025M-54)
… intended to provide. The Clerk did not ensure fuel card assignments were accurate and updated. As a result, fuel … way to identify questionable fuel usage and can help Town officials ensure that fuel is not used for other than Town … in the tanks to the amount in the fuel system would help officials detect potential leaks and confirm the fuel system …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Reimbursement of Social Services Costs (2013MS-3)
… , Ontario [pdf] , Sullivan [pdf] , Tioga [pdf] . Purpose of Audit The purpose of our audit was to determine if counties were maximizing the reimbursement of costs related to the administration of social services … Reimbursement of Social Services Costs 2013MS3 …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Department of Transportation Bulletin No. DOT-25
… 2014 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Services Unit – BU03 in the Department of Transportation Background Pursuant to Article 51 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-25-2014-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-27
… 2015 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Services Unit – BU03 in the Department of Transportation Background Pursuant to Article 51 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-27-2015-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-29
… 2016 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Service Unit – BU03 in the Department of Transportation Background Pursuant to Article 51 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-29-2016-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-20
… Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) Payment will be made in a … for Call Out Bonus Pay for eligible employees. The Winter Maintenance season is from November 1, 2011 to April … Inactive since March 31, 2012 also will be paid at this time. Agency Actions Payments are to be processed on the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceTown of Newfield – Selected Financial Activities (2013M-2)
… more than the Environmental Protection Agency (EPA) industry standard, costing the Town approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 2010, through September 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of … Village of Maybrook Water Operations 2013M121 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Caledonia – Financial Management (2013M-363)
… payroll records and leave time. Employees did not keep daily time records of regular and overtime hours worked or … policies and procedures requiring employees to prepare daily time records for all regular and overtime hours worked …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Audits of Local Governments: About Our Audits
… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: Provide findings or conclusions based on an …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Frankfort - Board Oversight (2018M-58)
… to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report, Town of Frankfort – Supervisor’s Fiscal Responsibilities … Town of Frankfort Board Oversight 2018M58 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58