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Village of Suffern – Budget Review (B24-6-3)
… 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. … of The Village of Sufferns Village tentative budget for the 202425 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Village of Hunter – Financial Operations (2023M-164)
… Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations. Key Findings The Board and Clerk-Treasurer did not properly manage Village … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Lindenhurst – Claims Processing (2016M-345)
… is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is … Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or formally …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345City of Newburgh – Budget Review (B22-6-10)
… in the general fund as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed … use of approximately $4.4 million of fund balance to close gaps in the budget decreases the fund balance that is … by a total of at least $384,000 . The proposed budget does not include a contingency appropriation in the general …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Village of Brookville – Board Oversight (2015M-45)
… The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Washington – Information Technology (2013M-164)
… Key Findings The Board did not adopt a comprehensive IT security plan or a disaster recovery plan. Without a proper IT security plan and a disaster recovery plan in place there is … Develop a comprehensive IT security plan and update it as necessary. Develop a disaster recovery plan to …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Wappinger – Financial Condition (2013M-94)
… budgeted expenditures were consistently under-budgeted and reliance was placed on non-recurring revenues such as fund …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Vestal – Capital Acquisitions (2013M-78)
… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from … Town’s outstanding debt more than doubled, from $9 million in 2002 to over $18 million in 2012. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78City of Lockport – Budget Review (B22-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. For 2022, City officials project an operating loss in water fund. City officials estimate unrestricted fund …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Village of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … taxes as an increased revenue source in the future is limited. The Village’s proposed budget complies with the …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Village of Hancock – Insurance Withholdings (2022M-108)
… (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments … changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight over …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Dickinson – Fiscal Oversight (2014M-337)
… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Oversight of Transportation Services and Expenses (Follow-Up)
… April 2021 through March 2024, DOCCS’s vehicle repair and maintenance expenses totaled approximately $12.3 million, … DOCCS would need to adequately monitor vehicle repairs and maintenance costs. DOCCS did not monitor in-house maintenance expenses but, rather, relied on each facility or …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followPrivacy and Security of Student Data (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Privacy and Security of Student … complete, interconnected systems of educational services in the United States. SED administers school aid, regulates … Commissioner of Education (Part 121), which was adopted in January 2020. The objectives of our initial audit, issued …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followTown of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Village of Penn Yan – Procurement (2024M-152)
… were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village … for goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP … and air-conditioned enclosure purchases were not in the best interest of ratepayers and resulted in $32,000 of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152