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Town of Sheridan – Disbursements (2023M-101)
… report – pdf] Audit Objective Determine whether Town of Sheridan (Town) claims and payroll-related disbursements … or for Town purposes. The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without detection: Of the 755 claims totaling $1.2 million reviewed, 225 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Village of Islandia – Overtime (2023M-121)
… properly approved, documented and controlled overtime for employees. Key Findings Village officials did not properly approve, document or control overtime for employees. During our audit period, the Village paid … Inspector approved his own overtime that totaled $53,719 for the audit period. Village officials and the Building …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Madison - Collections (2023M-160)
… Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The … of Madison Village ClerkTreasurer recorded and deposited all collections accurately and timely …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Cobleskill – Budgeting (2023M-138)
… Actual expenditures were less than appropriations by an average of $89,000 (15 percent) and $196,000 (26 … respectively. Actual revenues exceeded estimated revenues by an average of $112,000 (90 percent) in the TOV highway … Adopt budgets that contain realistic estimates based on available current data and historical trends. Include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Guilford – Budgeting (2023M-144)
… for using $228,000 of fund balance to offset projected operating deficits in the general fund. Instead, the general fund incurred operating surpluses each year for a combined total of … balance for the general and highway funds exceeded the maximum allowable limit, per the Town’s policy, ranging from …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144City of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Lincoln - Disbursements (2022M-198)
… whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured that disbursements were supported and approved. Key Findings The Board and former Supervisor did not ensure that disbursements were … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor ensured that disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Unadilla – Procurement (2022M-182)
… Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Throop – Procurement (2022M-173)
… services from seven providers totaling $595,996, 99 percent of the $601,037 total services obtained from eight … bidding requirements. Procure professional services in a competitive manner. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Village of Airmont – Claims Auditing (2024M-1)
… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails. We … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Town of Franklinville – Procurement (2024M-56)
… attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive procurement methods. In addition, because Board members were not familiar with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Colesville – Procurement (2023M-92)
… of Colesville (Town) officials used a competitive process to procure goods and services. Key Findings Officials did … officials agreed with our findings and indicated they plan to initiate corrective action. … of Colesville Town officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Town of Pendleton – Special Districts (2018M-4)
… to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, … is governed by an elected five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not properly accounting for sewer operations. Key Recommendation Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Other Bulletin No. 15
… Reduction Plan Affected Employees Employees in bargaining unit 97 – CSEA Administrative Service Excludes employees with … following criteria: Employee is in an eligible bargaining unit as defined above on the last day of the above pay … Pay Salary Employee TSP Military Training Stipend As with other Additional Pay Earnings Codes, it may be necessary to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOther Bulletin No. 14
… Reduction Plan Affected Employees Employees in bargaining unit 97 – CSEA Administrative Services Excludes employees … following criteria: Employee is in an eligible bargaining unit as defined above on the last day of the above pay … Pay Salary Employee TSP Military Training Stipend As with other Additional Pay Earnings Codes, it may be necessary to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… New York’s Industrial Development Agencies (IDAs) provided $660 million in net tax … DiNapoli. “IDAs can be an important catalyst for economic development in our state, but I urge local officials to … is developing legislation that would support IDA economic development activities by requiring the use of standardized …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsSupplemental Payments to Executive Employees
… payments (totaling about $2.7 million) were made to the CEO and the Chief Financial Officer (CFO) and accounted for … is no formal evaluation process for senior management. The CEO meets with all the senior executives each December to … as well as his expectations. At the end of the period, the CEO evaluates the CFO’s as well as each senior manager’s …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… recommendations made in previous audits in August 2011 and July 2013 . Auditors discovered most of these recommendations … many major budget problems remain. Moving forward, careful short- and long-term budget planning is needed for the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-funds