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Town of Red Hook - Financial Condition (2018M-171)
… [read complete report - pdf] Audit Objective Determine whether the Board … 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Town of East Otto - Information Technology (2018M-156)
… for appropriate Town purposes. Key Findings The Board has not: Adopted an acceptable use policy; we found evidence of … a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Town of Clarkson - Justice Court Operations (2018M-57)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57City of Glen Cove– Budget Review (B7-13-16)
… 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … systemic structural imbalances in its budget. … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Orleans County – Department of Social Services (2012M-222)
… $7,523. This was due to inadequate communication between social welfare examiners in two different County Social Services programs. In addition, we found that 10 out …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Yonkers – Budget Review (B6-14-14) - Revised
… projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers 2014-15 … are reasonable. … City of Yonkers Budget Review B61414 Revised …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedTown of Farmersville - Justice Court Operations (2019M-50)
… Court (Court) fines and fees were properly accounted for. Key Findings Fines and fees were recorded, deposited and reported in a timely manner. Monthly bank reconciliations and … Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Comptroller DiNapoli Releases Annual Review of MTA Finances
… year, there are still questions regarding the MTA’s plan to balance its 2020 budget and narrow the out-year budget … annual report on the MTA’s financial plan. “This is a critical moment for the MTA and for riders,” DiNapoli said. … . Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesTown of Milan - Town Clerk/Tax Collector (2018M-257)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and … 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) in a timely manner. The Town Clerk (Clerk) improperly assessed $1,650 in Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Queensbury - Water System Cybersecurity (2018M-268)
… disclosure of information on the Town’s water system. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of Cortlandville - Improving Private Property (2018M-219)
… maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider the legal implications …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Town of Waterford - Town Clerk Collections (2018M-265)
… report - pdf] Audit Objective Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key … and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Atlantic Beach - Cash Disbursement (2018M-253)
… that they obtained the required number of bids, quotes or request for proposals (RFPs) for seven purchases totaling …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide … B includes our comment on an issue that was raised in the Town’s response letter. … Determine if the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of North Salem - Agricultural Exemptions (2018M-194)
… Two of these exemptions lacked proper documentation and the remaining one was granted even though the 10-year … when required, with proper supporting documentation and meet eligibility requirements before granting exemptions. … expired. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Seneca Falls - Financial Management (2018M-266)
… Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266City of Rye – Boat Basin Fund (2013M-289)
… the City’s actual costs for each of the five years. Based on the 2001 methodology, the Boat Basin has been undercharged …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The … funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158City of Long Beach – Budget Review (B7-14-12)
… in the City’s general, water, sewer and risk retention funds as of June 30, 2012. Local Finance Law requires all … deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while … in included in the proposed budget; however, the City’s charter does not authorize such an appropriation. The …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12