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City of Middletown - Information Technology (2018M-235)
… accounts have not been used in the last six months, 19 of these accounts were never used and one account was last … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Greenwich - Cash Management (2019M-230)
… from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Town 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-239Town of Yorktown - Information Technology (2020M-16)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Town of Westerlo - Information Technology (2020M-33)
… describing specific services to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT … user accounts. Develop a service level agreement with the third-party vendor to address the Town’s specific needs and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Village of Hilton - Financial Management (2020M-31)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with … water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of subsequent years’ budget appropriations. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Pelham - Information Technology (2019M-77)
… Town officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board … Provide employees with annual IT security awareness training. Adopt comprehensive IT policies that address … all IT policies to officials, employees and the IT consultant. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77City of Norwich - Capital Planning (2019M-88)
… complete report - pdf] Audit Objective Determine whether City officials are properly planning for capital needs. Key … and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Village of Palmyra - Financial Management (2019M-94)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and effectively managed … on accurate financial records and reports. Key Findings The water and sewer funds maintained excessive unrestricted … financial or capital plans or a fund balance policy. The Board did not audit the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Department of Transportation Bulletin No. DOT-47
… the Civil Services Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to … Time Entry page using Earnings Code SHL: Earnings Begin Date: 11/06/2025 Earnings End Date: 11/06/2025 Earn Code: SHL Unit: 1 Miscellaneous Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceDepartment of Transportation Bulletin No. DOT-45
… affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit Agreement between the State of … Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates: The FY 2024-2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceTown of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Philipstown – Financial Management (2024M-100)
… benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations in the general fund each year where annual GLWD expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Town of Windsor – Financial Management (2025M-24)
Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund balance and developed a multiyear financial plan
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Summit – Town Clerk (2024M-51)
… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Town of Berkshire – Board Oversight (2023M-122)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll … Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Village of Skaneateles – Claims Auditing (2024M-68)
… report – pdf] Audit Objective Determine whether Village of Skaneateles (Village) claims were adequately supported, … not adequately supported or were paid without approval. Of the 348 claims we reviewed totaling approximately $2 … Determine whether Village of Skaneateles Village claims were adequately supported …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Evans – Employee Benefits (2024M-53)
… that, if implemented, will improve the Town’s employee benefits practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Bergen – Town Supervisor (2024M-30)
… Town Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … were accurate. Overstated cash by $747,000 in the 2022 AFR. Did not perform a periodic review of all journal entries …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Town of Busti – Taxpayer Equity (2015M-349)
… Town officials were properly budgeting and allocating highway department expenditures for the period January 1, … within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key … properly budget for or allocate approximately $135,000 in highway equipment purchases between the town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349