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Town of Owasco – Highway Department (2020M-128)

… and 234 claims totaling $96,900 did not have documentation to support a business purpose. Town officials did not … Superintendent (Superintendent) did not agree, in writing, to expenditures for highway repair and improvement. The … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

Town of Hancock – Justice Court Operations (2021M-6)

… report - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were … and cash balances exceeded known liabilities by $3,436 as of June 30, 2020. Key Recommendations Prepare monthly … promptly investigate any differences. Determine the source of unidentified cash balances. Justice Court officials agreed …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6

City of Johnstown – Financial Management (2020M-134)

… Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate financial records, the Common Council …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134

Town of New Hudson – Tax Collection (2021M-2)

… not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key Recommendation Remit all real … tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2

City of Johnstown – Information Technology (2020M-127)

… consequences on the City, such as reputation damage, lawsuits, a disruption in operations or a security breach. …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

City of Middletown - Information Technology (2018M-235)

… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City … IT systems were adequately secured and protected against unauthorized use …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Village of Arkport - Information Technology (2019M-203)

… that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … personnel who use IT resources, including the importance of maintaining physical security and protecting PPSI. …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Town 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-249

Town of Deposit - Budget Review (B4-14-22)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The Town was categorized as being "susceptible to fiscal stress" in a report issued in September 2104 as … budget are reasonable. The Town has adopted a local law to override the tax levy limit in 2015. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22

Town of Deerpark – Budget Review (B6-14-17)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17

Oversight of the STEM Incentive Program (Follow-Up)

… recipients were in compliance with the Program rules and regulations, and whether HESC had only made payments on … behalf of recipients who were in compliance with Program regulations. We found that HESC had taken steps to implement … work and residency requirements was contrary to its regulations. Further, HESC’s data systems were somewhat …

https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-follow

Selected Aspects of Subway Station Safety (Follow-Up)

… initial audit report, Selected Aspects of Subway Station Safety (Report 2016-S-11 ), issued June 15, 2017. About the … an average of 5.4 million passengers per day. Maintaining safety and cleanliness for the daily riders who use its 472 … mission is to ensure “the cleanliness, maintenance, and safety” of subway stations. The Division has six operating …

https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-follow

Village of Greenwich - Cash Management (2019M-230)

… interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230

Village of Suffern - Budget Review (B20-6-2)

… expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2

National Directory of New Hires Data Security

… Assistance (Office) is responsible for supervising State programs that provide assistance and support to … Services). The Directory data is composed of information on new hires, quarterly wage, and unemployment insurance. The … recipients as well as maintain program integrity. All state agencies that receive and process Directory data must …

https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-security

Town of Deerpark – Budget Review (B6-15-23)

… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … to liquidate the accumulated deficit in the Town's general and highway funds as of December 31, 2008. Local Finance Law … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23

Town of Croghan – Financial Management (2014M-340)

… Town of Croghan – Financial Management (2014M-340) Purpose of Audit The purpose of our audit was to review the Town’s financial management … The purpose of our audit was to review the Towns financial management …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340

Oversight of Residential Domestic Violence Programs (Follow-Up)

… in our initial audit report, Oversight of Residential Domestic Violence Programs (Report 2017-S-16 ). About the … and ensure safe and healthy living conditions. Victims of domestic violence are a vulnerable population and constitute … housing – and for whom homelessness is a daily threat. The Domestic Violence Prevention Act (Act) of 1987 (Article 6-A …

https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-follow