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City of Troy – Budget Review (B5-13-20)
… tool for prudently managing the City’s resources. The sewer fund continues to display a trend of weakening … position and the proposed increases in revenues for the sewer fund’s 2014 budget do not appear reasonable. The City’s … The City should adopt a reasonable 2014 budget for the sewer fund and develop a strategy to finance the short-term …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… inventory records for consumables such as fuel and auto parts were not adequate. Because of the Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… District officials also have not adequately restricted online banking access rights to ensure the security of funds … bookkeeper share the same user name and password for the online banking function. Key Recommendations Ensure that … to withdraw funds for monthly service fees. Restrict the online bank account access so that only those with …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… payroll and the accumulation and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … were not accurately maintained and may have resulted in employees receiving payment for leave time to which they …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… purpose of our audit was to examine disbursements and the real property tax and water rent billings and collections for … all claims. Internal controls were not adequate to ensure real property taxes and water rents were properly accounted … appropriate, complete and accurate records to detail real property tax and water rent billings and collections. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Seneca Falls – Justice Court (2013M-89)
… $324,790 in fines and surcharges. Key Findings The Justice was absent for the majority of our audit period; … accountability over the Court’s records. Specifically, the Justice and assigned Justices did not review bank statements … bank accounts to track incoming Court moneys, and the Justice and assigned Justices did not personally submit their …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Pulteney – Financial Management and Information Technology (2012M-177)
… maintaining a computer inventory, or sanitizing computer equipment before disposal. Key Recommendations Adopt written … by the bookkeeper. Require that an inventory of the Town’s electronic equipment be completed and regularly updated. … Establish a policy to ensure that hard drives and other electronic media are properly sanitized before they are …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and determine if District … surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, 2012. … has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million made …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of … leading to an operating deficit of approximately $13,200. Key Recommendations Provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… list to properly safeguard Village assets. The recreation center has one cash register that is used by eight employees … involved in the cash receipts process in the recreation center and institute internal controls to ensure proper …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Purpose To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period January 1, 2009 through December … To determine if the Department of Health overpaid health care providers for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… not ensure that copies of back-up data were stored in a secure off-site location and the Board has not developed a … Ensure that all of the Village’s data is backed up to a secure off-site location, and that an officer or employee …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… including the Mayor. The Village’s general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal … invoices from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through November 13, 2012 documented 20 sanitary sewer main breaks. However, the corresponding log of sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011, to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit the … Calculate the Town’s annual property tax cap limit in a timely manner and ensure the Town submits the property tax cap filing to OSC in a timely manner. Annually audit the records …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and … January 1, 2012 through July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed … The purpose of our audit was to review the Towns budgeting practices and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 through September 18, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … were adequately safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Summit Security Services, Inc. (Summit)
… was to determine whether individuals who performed security guard and fire safety director services at three New York City buildings during calendar … the Office of General Services (OGS) made to Summit Security Inc. (Summit) under statewide contract PS65725. …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitTown of Reading – Financial Management (2013M-217)
… Background The Town of Reading is located in Schuyler County and is governed by a five-member Town Board consisting … 115 percent in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town … Board decided to transfer an additional $55,000 from the highway town-wide fund to the capital project fund and the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217