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Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Stamford – Claims Audit (2022M-197)
… policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not have an …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Pulteney – Financial Condition (2021M-24)
… Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to … in amounts that are actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Ellicott – Fiscal Stress (2013M-269)
… The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 residents. The elected … not adopt realistic budgets, did not adequately monitor and adjust the annual budgets, and did not adequately monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269City of Yonkers – Budget Review (B18-6-6)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … Public School District’s budget request is $604.8 million for appropriations. The District has appropriated all of the … budget request does not include an appropriation for textbooks, and underestimates the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6City of Yonkers – Budget Review (B6-14-13)
… for textbooks and the appropriations for employee pension costs, tax certiorari settlements and firefighter … the sufficiency of appropriations for textbooks, employee pension costs, tax certiorari settlements and firefighter …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Town of Union – Financial Condition (2016M-192)
… of Audit The objective of our audit was to evaluate the Town’s financial condition for the period January 1, 2014 … than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192City of Yonkers – Information Technology (2017M-86)
… to determine whether City officials established adequate internal controls over information technology (IT) assets for …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Mexico – Financial Management (2023M-170)
… while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key Findings … Require a designated official’s prior approval for all billing adjustments and written documentation of the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Sweden – Justice Court (2014M-318)
… on a regular basis for timeliness and accuracy. Ensure all traffic tickets that are unresolved after 60 days are …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Village of Suffern – Budget Review (B23-6-2)
… funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … of $12,090,011, which is within the limit established by law. Key Recommendations Further review the reasonableness of … to no more than the tax levy limit as permitted by law, unless the Board properly overrides the tax levy limit …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Kendall – Justice Court (2013M-130)
… 2,700. The Town is governed by an elected Town Board comprised of four council members and a Town … to resolve outstanding issues and take action to close out old cases. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10City of Yonkers – Budget Review (B6-15-15)
… for textbooks and the budget request underestimated pension costs by approximately $460,000. The City continues to rely on fund balance for recurring expenditures. Revenue estimates for … budget gap and assess appropriations for textbooks and pension costs. Develop a plan to maintain fund balance at a …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Town of Hamburg - Finance Office (2023M-109)
… more than $19,000 to the former Director while one of her direct reports received unsupported out-of-title payroll … officials agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109City of Salamanca – Employee Benefits (2023M-96)
… Six payments totaling approximately $6,800 included leave balances that were not authorized to be paid at … This included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual review …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Village of Ilion – Information Technology (2015M-34)
… occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring … notification of affected parties when there is a security breach relating to private information. The Village has not … and periodically test the disaster recovery plan. Adopt a breach notification policy or local law consistent with the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Cortlandville – Fuel Purchases (2012M-171)
… Town. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Amenia – Leave Accruals (2013M-361)
… employees were receiving the amount of compensation and leave accruals approved by the Board for the period January … found that employees were compensated accurately. However, leave accrual records were not properly maintained. We tested the leave time used by all six highway department employees for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361