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Village of Altmar – Apparent Misappropriation of Funds (2013M-331)

… Purpose of Examination The purpose of our examination was to determine if the Village … appropriations totaled $204,045. Key Finding Based on our examination, it appears that the Clerk-Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… audit was to review the Village’s internal controls over cash receipts from recreational activities and information … Findings The Board has not adopted written policies for cash receipts, segregated critical duties so that one … so that someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information

Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)

… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … The IT vendor can access the Village’s computers at any time, without restriction or monitoring. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The … Prepare and file the Village’s annual financial report with the Office of the State Comptroller in a timely manner. …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1

Best Practices – Information Technology Contingency Planning

… There are several steps entities can take to improve their ability to quickly restore electronic data. Adopt a Data Backup … for backing up and any other important details relating to the process (e.g., file-naming conventions, method of … There are several steps entities can take to improve their ability to quickly restore electronic data …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0

Adequacy of 2021 Budgets - City of Norwich (S9-21-16)

… The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New York … local governments have seen little to no impact on their financial operations, while others have seen more significant …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16

Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Herkimer (Town) is one of the local governments included in our review. The Town is located in Herkimer County. Key …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4

Adequacy of 2021 Budgets - Genesee County (S9-21-7)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … and villages across the State. Genesee County (County) is one of the local governments included in our review. The …

https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7

Adequacy of 2021 Budgets - Town of Elma (S9-21-8)

… The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New York … local governments have seen little to no impact on their financial operations, while others have seen more significant …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8

Adequacy of 2021 Budgets - Essex County (S9-21-9)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … towns and villages across the State. Essex County (County) is one of the local governments included in our review. The …

https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9

Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … villages across the State. The City of Jamestown (City) is one of the local governments included in our review. The …

https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6

Adequacy of 2021 Budgets - Otsego County (S9-21-15)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15

Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments included in …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

State Comptroller DiNapoli Releases Municipal Audits

… County) Inadequate budgetary practices resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The highway fund’s appropriations were overspent three … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School District Audits

… claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved … approximately $3,900. Find out how your government money is spent at Open Book New York . Track municipal spending, …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0

Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual

… Objective To determine whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its … To determine whether reported costs submitted by Behavior Analysts of New York LLC BANY on its Consolidated …

https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manual

Comptroller DiNapoli Releases Municipal Audits

… as of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to … of the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1

Government-Wide Financial Data – 2021 Financial Condition Report

… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … and other items not included as program revenues.     For prior years’ comparative government-wide data, please see …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data