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Town of Burke – Fiscal Oversight (2016M-277)

… did not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. … against the Town, other than those allowed under Town Law, is paid prior to the Board’s audit and approval. File …

https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277

Town of Bradford – Financial Management (2015M-239)

… August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. …

https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239

Effectiveness of the Information Technology Transformation (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … been successful in standardizing the processes followed by each agency. We found that there were significant …

https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-follow

Town of Attica – Town Clerk (2015M-210)

… or retain an independent auditor to audit the Clerk’s books and records, as required by statute. There was a cash …

https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210

Town of Queensbury - Information Technology (2018M-224)

… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Implement strong …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224

Village of Atlantic Beach - Payroll (2018M-254)

… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254

Village of Canastota - Board Oversight (2018M-256)

… report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. … or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer did not file annual financial … timecards. Key Recommendations Audit claims before payment and ensure the Clerk-Treasurer’s records are annually …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

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

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …

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)

… Provide adequate oversight by ensuring an independent party periodically reviews bank reconciliations and canceled check images; third party documents; and water and sewer billing adjustments. …

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)

… computer use. City officials did not maintain an inventory of IT assets. City employees were not provided with IT … City personnel and monitor IT usage. Maintain an inventory of IT assets. Ensure that all necessary City personnel … they planned to initiate corrective action. … City of Tonawanda Information Technology 2018M146 …

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.

The objective of our examination was to determine if the Center for Economic Growth Incs CEG claims for grant funds and associated matching expenses repor

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

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

… have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to …

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

Village of Schoharie - Board Oversight (2018M-184)

… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Village of Alfred – Information Technology (2017M-236)

… the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $2.3 … use policy and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236

City of Hornell – Information Technology (2017M-293)

… and breach notification. The Council should provide users with IT security awareness training to help ensure they …

https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293

Town of Sharon – Fund Balance (2017M-271)

… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271

City of Olean – Budget Review (B18-1-1)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1