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Town of Lake Luzerne – Payroll (2022M-98)
… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out of $47,192 overtime payments reviewed. Did not always pay …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Village of Speculator – Claims Auditing (2017M-25)
… of Audit The purpose of our audit was to determine whether Village officials established effective procedures to ensure … audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Croghan – Financial Management (2014M-340)
… The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340IT Security: Key 12 Areas of Concern – Information Technology Governance
… Area #1 – IT Policy Area #2 – IT Security Training and Awareness Area #3 – Computer …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernCity of Troy – Budget Review (B5-16-15)
… fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Harmony – Justice Court (2014M-004)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Lancaster - Information Technology (2018M-114)
… with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT security … and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary personnel receive IT …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Town of Niagara – Justice Court (2015M-218)
… enforcement of collections of fines and fees. Request that DMV suspend the driver’s licenses of individuals who have …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … approximately $867,000. Key Findings Town officials failed to budget accurately, and the Town’s major operating funds … as a result. Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150City of Troy – Budget Review (B5-14-23)
… fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Village of Walden – Financial Condition (2017M-255)
Village of Walden Financial Condition 2017M255
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Town of Porter – Capital Projects (2013M-352)
… plans for this cash. The Supervisor is accounting for park operations in the capital projects fund, rather than the … 2013, the capital projects fund held $39,600 in cash from park operations. Key Recommendations Monitor the progress of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281County of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background … County of Rockland Budget Review B18611 …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Town of Dannemora – Part-Town Activities (2017M-215)
… 2017. Background The Town of Dannemora, which includes the Village of Dannemora within its boundaries, is located in … unnecessarily taxed Town residents residing within the Village which subsequently lowered tax rates for Town residents living outside of the Village. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Canaan – Board Oversight (2017M-183)
Town of Canaan Board Oversight 2017M183
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … 1, 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk … Village of Bellport Claims Processing 2014M126 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash … 1, 2013 through March 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a … The purpose of our audit was to examine the Towns controls over cash …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population … The purpose of our audit was to evaluate the Towns purchasing practices …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11