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Town of Saugerties – Information Technology (2015M-117)
… Key Findings The Board does not review user access on an ongoing basis or restrict administrative rights to … of a system or application, and review those rights on an ongoing basis. Provide Town personnel who use computers …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town 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-38Village of Palmyra - Financial Management (2019M-94)
… excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94City of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Pelham - Information Technology (2019M-77)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Saranac - Cash Management (2019M-32)
… audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations Periodically request proposals for banking services from multiple financial institutions to …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town 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-143City of Troy – Budget Review (B19-5-8)
… that may require additional funds. The City’s capital plan for the purchase of equipment and vehicles for the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County 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-b19-6-9Town of Union Vale - Payroll (2018M-31)
… payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … ineligible individuals. Direct supervisors did not always sign time sheets as required. Key Recommendations Consult … action. Appendix B includes our comments on issues raised in the Town’s response. … Determine whether Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Town of Moriah - Cash Management (2019M-169)
Determine whether Town officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of Almond - Tax Collection (2019M-188)
… adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Johnstown - Fuel Inventory (2019M-178)
… Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic … all fuel use and perform periodic stick-measured readings of the fuel tanks. Prepare periodic fuel reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Haverstraw - Information Technology (2019M-125)
… [read complete report - pdf] Audit Objective Determine whether Town … IT security awareness training. In addition to this public report, sensitive IT control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town … 1, 2010 through September 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Collection of Fines Related to Tenant Complaints
… To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … About the Program Homes and Community Renewal consists of New York State’s major housing and community renewal agencies, including the Division of Housing and Community Renewal (DHCR). DHCR is responsible …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsTown of Hamburg - Fuel Operations (2019M-75)
… Findings Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. No inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Town of Lloyd - Information Technology (2019M-36)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79