Search
Town of Otselic – Selected Financial Operations (2012M-220)
… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … community development moneys is prepared, and procedures for outstanding loan collection are enforced. Establish … and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on a supported and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Oversight of New York State Forest Tax Programs
… received tax exemptions under the 480 and 480a programs for the period January 2017 through December 2019 and … Tax Law 480a – a tax incentive program (480a Program) for qualifying private forest landowners. Forest land … less local taxes (school, county, and municipal) for the landowner. In return, the landowner commits the land …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… audit period, the Assessor had not updated the assessment records for seven properties and the Treasurer did not issue …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Hornell – Business Improvement District (2018M-38)
… Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the appropriate use of … management association (Association). Monitor the manner in which the Association used BID funds, resulting in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Village of Warsaw – Justice Court Operations (2021M-214)
… our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214City of Long Beach – Budget Review (B22-7-4)
… deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, version 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe … Operations REV. 12/22/2014 … To view or print a PDF file you need the Adobe Reader® version 5 or later on your computer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualCity of North Tonawanda - Financial Condition (2020M-90)
… report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were … balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced budgets, …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90DEC Management of Invasive Species (2019-S-026) - Maps
… For more information, read our audit report: Department of …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsTown of Jefferson – Selected Financial Operations (2014M-332)
The purpose of our audit was to examine selected financial operations of the Town for the period January 1 2013 through July 15 2014
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… virtually all of the Supervisor’s financial duties with little oversight. The Clerk typically provided the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169City of Syracuse – Water System Cybersecurity (2019M-173)
… Officials did not establish a process for staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were … local user accounts, including disabling unneeded accounts in a timely manner. Establish a process for staying current …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Village of Dering Harbor – Board Oversight (2020M-29)
… for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five … The 2018-19 levy exceeded the calculated limit of $331,470 by $65,143. Key Recommendations Ensure tentative and adopted …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Hampton – Justice Court Operations (2013M-305)
… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required … internal controls over the Courts financial activity for the period January 1 2012 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Great Valley – Town Clerk (2014M-29)
… was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. … Board. Budgeted general and highway fund appropriations for 2013 totaled approximately $1.2 million. Key Findings The Clerk did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of East Hampton – Budget Review (B7-15-19)
… December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … inventory of all Department assets. Establish an asset disposition policy and procedures for the sale or …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Erin– Inappropriate Highway Purchases (2014M-16)
… of our audit was to review Highway Department purchases for appropriateness for the period January 1, 2007 through September 10, 2013. … and four council members. Budgeted appropriations for 2013 for the general and highway funds were $316,984 and …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226