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Town of Harrison - Budgeting Practices (2018M-142)
… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Town of Maryland - Financial Management (2018M-121)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … Over the last three years, conservative budgeting led to combined overestimated expenditures of $495,000 and … in the general and highway funds which contributed to the surpluses generated. Officials have not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of Yorktown - Information Technology (2020M-16)
… Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … adequately manage user accounts. The Board did not develop a disaster recovery plan. Sensitive information technology … officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Town of Patterson - Information Technology (2020M-37)
… Findings The Board did not adopt adequate IT policies or a disaster recovery plan. Town officials did not have a … officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated … that sufficiently defines the roles and responsibilities of each party and addresses confidentiality and protection of …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37City of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 … City of Norwich Information Technology 2012M254 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence … Village of Potsdam Financial Condition 2017M61 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice … financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is … our testing found that monthly reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period … Village officials have not developed a multiyear plan to address the Village’s deficits. The Board allowed budget line items to be overexpended and budget transfers to be made after the …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Town of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Lloyd - Financial Condition (2019M-108)
… budget. Discontinue the practice of adopting budgets with appropriation of fund balance that will not be used to … of fund balance are reasonable. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Pelham - Information Technology (2019M-77)
… who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … develop comprehensive IT policies or procedures. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77City of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial … 1, 2012 through March 31, 2015. Background The City of Geneva is located in Ontario County and has a population … City of Geneva Financial Management 2015M105 …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population … Town of Newfane Supervisors Financial Records 2017M7 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Hamburg - Finance Office (2023M-109)
… and for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases totaling … and approved her own credit card purchases. The former Director was arrested in September 2022 for charges relating …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Town of Roseboom - Long-Term Planning (2018M-115)
… and infrastructure needs. The Town’s major pieces of equipment are beyond their recommended useful lives. Key … fund balance policy that establishes the levels of fund balance and reserves to be maintained. Town officials … Town of Roseboom LongTerm Planning 2018M115 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Dayton – Financial Condition (2013M-90)
… January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a … Town of Dayton Financial Condition 2013M90 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Village of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … June 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, … Village of Victor Financial Management 2015M166 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166