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Village of Deposit – Claims Auditing (2023M-173)
… for fraud, waste or abuse. Key Recommendation Ensure the deputy clerk complies with the Village’s credit card policy …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Village of Greene – Investment Program (2023M-112)
… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112City of Salamanca – Employee Benefits (2023M-96)
… report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly … resulted in unsupported and possibly improper payments being made. Of the 23 separation payments made between April … records. Officials relied on the accrual review performed by the individual who received the payment. Officials did not …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Village of Endicott -- Budget Review (B17-4-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7City of Newburgh – Budget Review (B23-6-9)
… million revenue and corresponding expenditures in their 2024 adopted budget for the New York State Touring Route Program because there is no assurance the State will … additional money for this program in fiscal year 2024-25. The City could potentially face shortfalls based on …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Village of Schaghticoke – Board Oversight (2023M-78)
… not provide adequate oversight of financial operations. As a result, the Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … records and reports. Village officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Suffern – Budget Review (B24-6-3)
… general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section … The Village’s tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Town of Lincoln - Town Clerk (2023M-31)
… accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Corinth – Investment Program (2023M-146)
… four objectives of a comprehensive investment program - legality, safety, liquidity and yield. Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Implementation of the Security Guard Act (Follow-Up)
… in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followVillage of Canaseraga – Claims Audit (2023M-48)
… of being audited or reviewed by the Village Board (Board). 64 claims totaling approximately $114,000 were paid prior to …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Lake Luzerne – Payroll (2022M-98)
… – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … they planned to initiate corrective action. … audit lake luzerne town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Lake Luzerne – Procurement (2022M-95)
… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not … officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases … for 27 purchases totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95City of Amsterdam – Recreation Department (2023M-29)
… the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29IT Security: Key 12 Areas of Concern – Information Technology Governance
… for IT Services Area #5 – Malware Protection Area #6 – Patch Management Area #7 – Access Controls Area #8 – Online …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernCity of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to … The proposed 2024 budget includes appropriations for ambulance services including funding for the addition of four … Fire Chief, stated that they intend to purchase one new ambulance each year for three years but they have not yet …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Department of Transportation Bulletin No. DOT-43
… in the payment amount from $400 to $750 in fiscal year 2023-2024. Employees eligible for the 2023 Shift Lump Sum Payment of $750 shall not receive … The 2023 Shift Lump Sum Payment for the Winter Maintenance Season should be processed in Administration Pay Period 17L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonVillage of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Oversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three … three elements that the programs would be approved to provide either separately or in combination: … with the expectation that Part 819 providers would convert their programs to Part 820. OASAS certifies …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-follow