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Town of East Otto - Information Technology (2018M-156)

… Audit Objective Determine whether the Board ensures that information technology (IT) assets are properly safeguarded … planned to initiate corrective action. … Town of East Otto Information Technology 2018M156 …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156

Village of Ballston Spa - Financial Condition (2017M-256)

… unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations Maintain … to implement the recommendations in this report. … Village of Ballston Spa Financial Condition 2018M256 …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Town of Clarkson - Justice Court Operations (2018M-57)

… complete report - pdf] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57

City of Glen Cove– Budget Review (B7-13-16)

… a viable financial plan that is sustainable for the long term, which gradually decreases the unassigned fund balance …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16

Orleans County – Department of Social Services (2012M-222)

… two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. … Legislature. The County’s budgeted appropriations for 2012 are $75.5 million. Key Findings Generally the County … could be improved. We identified 27 duplicate payments for 13 clients, totaling $7,523. This was due to inadequate …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

City of Yonkers – Budget Review (B6-14-14) - Revised

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Yonkers 2014-15 adopted budget totals $1.02 billion. The …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revised

Oversight of Information Technology Consultants and Contract Staffing

To determine if the Office of Information Technology Services is adequately monitoring information technology services procured from consultants and

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing

Town of Farmersville - Justice Court Operations (2019M-50)

… agreed with our recommendation and indicated they planned to initiate corrective action. … Determine whether Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50

Comptroller DiNapoli Releases Annual Review of MTA Finances

The Metropolitan Transportation Authority MTA projects large operating budget gaps and has significant unfunded capital needs

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-finances

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and …

https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257

Town of Seneca Falls - Information Technology (2018M-218)

… awareness training to help ensure their understanding in security measures to protect the network. Town officials did not: Ensure user accounts for former personnel were disabled or removed in a timely … breach notification and backups. Ensure the access rights for users no longer employed are revoked. Provide security …

https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218

Town of Queensbury - Water System Cybersecurity (2018M-268)

… officials have not implemented comprehensive procedures for managing, limiting, securing and monitoring user access. …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268

Town of Cortlandville - Improving Private Property (2018M-219)

… report - pdf] Audit Objective Determine whether the use of Town resources to improve private property was appropriate … place. Key Recommendation Consider the legal implications of this arrangement and consult with the Town attorney as to … to initiate corrective action. … Determine whether the use of Town resources to improve private property was appropriate …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219

City of Long Beach - Budget Review (B19-7-4)

… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable, and whether the … to the end of the 2018-19 fiscal year. Continued reliance on debt to finance operations perpetuates the City’s weak … which is $3,218,797 above the limit established by law. On May 7, 2019, the Council adopted a resolution authorizing …

https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4

Village of Atlantic Beach - Cash Disbursement (2018M-253)

… that cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … supported. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253

Town of North Salem - Agricultural Exemptions (2018M-194)

… Objective Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax … Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed … action. … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194

Town of Seneca Falls - Financial Management (2018M-266)

… percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board has not adopted multiyear … Adopt comprehensive multiyear financial and capital plans for a three- to five-year period, including a formal reserve …

https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266

City of Rye – Boat Basin Fund (2013M-289)

… to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. The City is governed by an elected Mayor and a six-member City …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289

City of New Rochelle – Financial Condition (2014M-158)

… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. The City Council is the legislative body responsible for establishing policies …

https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158

City of Long Beach – Budget Review (B7-14-12)

… risk retention funds as of June 30, 2012. Local Finance Law requires all local governments that have been authorized … to be included in the adopted budget, ensure that a local law is enacted authorizing such an appropriation. … The …

https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12