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City of Gloversville – City Clerk (2019M-96)

… and have initiated, or indicated they planned to initiate corrective action. … Determine whether the City …

https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96

City of Oneonta – Departmental Collections (2013M-13)

… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Town of Phelps – Financial Management (2015M-70)

… the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

City of Olean – Budget Review (B1-13-2)

… in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The City has made good progress in improving …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Town of Owego – Financial Management (2015M-179)

… Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key … not develop reasonable revenue estimates for the general funds’ budgets because they were not based on a historical …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

Town of North Norwich – Budgeting (2015M-54)

… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Town of Saugerties – Information Technology (2015M-117)

… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

Town of Rosendale – Financial Operations (2015M-38)

… Purpose of Audit The purpose of our audit was to review selected Town financial operations … January 1, 2013 through April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

Village of Palmyra - Financial Management (2019M-94)

… budgets and effectively managed fund balance based on accurate financial records and reports. Key Findings The … budgets and effectively managed fund balance based on accurate financial records and reports …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

City of Norwich - Capital Planning (2019M-88)

… Officials did not develop a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 million in … a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88

Town of Pelham - Information Technology (2019M-77)

… Personal Internet use was found on computers assigned to 10 employees who routinely accessed personal, private and … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. Provide employees …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Town of Saranac - Cash Management (2019M-32)

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank fees were … the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations Periodically request … for banking services from multiple financial institutions to maximize the return on investments and minimize bank fees. …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Seneca Falls - Procurement (2018M-143)

… above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143

City of Troy – Budget Review (B19-5-8)

… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that have …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8

County of Rockland - Budget Review (B19-6-9)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …

https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9

Town of Union Vale - Payroll (2018M-31)

… as required. Key Recommendations Consult with counsel to determine whether to recover overpayments and unpaid health insurance … agreed with our recommendations and indicated they have taken, or planned to take, corrective action. Appendix B …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31

Town of Moriah - Leave Accruals (2019M-168)

… overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances were …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

Town of Moriah - Cash Management (2019M-169)

… interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a … Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169