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DiNapoli Releases Analysis of Revised Executive Budget

… has reduced estimates of tax receipts for the current and next fiscal years by $5.7 billion since release of the … November update of the Financial Plan. “As lawmakers craft next year’s state budget, they are negotiating under the … funds into the Rainy Day Reserve Fund in the current and next fiscal years with the caveat “if fiscal conditions …

https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budget

Town of Seward – Financial Management (2016M-353)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … how to manage annual operating surpluses. … The purpose of our audit was to evaluate the Towns financial management for …

https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353

Town of Salem – Financial Management (2015M-295)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management … multiyear financial and capital plan. … The purpose of our audit was to review the Towns financial management and …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295

Town of Rotterdam – Water Rents (2016M-347)

… the Town’s water rent billing and collection procedures for the period January 1, 2015 through June 30, 2016. … $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations for 2016 total approximately $14.6 million. Key Finding Town …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347

Town of Rensselaerville – Claims Auditing (2016M-244)

… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the period January 1, 2015 … The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. The Town …

https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244

Town of Plymouth – Board Oversight (2016M-190)

… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Town of Solon - Financial Management (2018M-233)

… operational and capital needs in the general and highway funds. Key Findings From December 31, 2014 through December … Towns operational and capital needs in general highway funds …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233

Town of Woodstock - Information Technology (2018M-211)

… implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211

Town of Harrison - Budgeting Practices (2018M-142)

… Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which created … Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142

Town of Thompson - Board Oversight (2018M-69)

… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were … Key Recommendations Provide sufficient oversight of the Comptroller by requesting financial reports to verify … segregating duties. Town officials generally agreed with our recommendations and indicated they are in the process of …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69

County of Rockland – Budget Review (B6-16-19)

… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … 2017 proposed budget does not include potential increased salary costs that may result from employee contract … deficit. Assess the sufficiency of the appropriation for salary costs and increase the appropriation if necessary. … …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

County of Rockland – Budget Review (B6-14-24)

… expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to … because it includes a tax levy of $108,078,380, which increases the 2015 tax levy within the limits established by …

https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24

Town of Preston - Financial Management (2018M-81)

… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81

Town of Kirkwood - Board Oversight (2018M-71)

… complete report - pdf] Audit Objective Determine whether the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed …

https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71

City of Tonawanda - Information Technology (2018M-146)

… Audit Objective Determine whether the Common Council (Council) ensured information technology … (IT) assets were properly safeguarded. Key Findings The Council has not adopted an acceptable use policy or … awareness training and that training is provided whenever the IT policies are updated. City officials agreed with our …

https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146

Examination of Center for Economic Growth, Inc.

… (Regional Centers). DED, the Regional Center for New York State, entered into a $2.9 million contract with CEG …

https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-inc

Town of North Hudson - Payroll (2018M-166)

… paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 from … from January 2017 through May 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate and for the correct number of hours. There were no …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166

Town of Webb - Ski Collections (2018M-188)

… payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, … documentation for each type of ski lift transaction to be able to reconcile transactions to ensure their …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188