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City of Troy – Budget Review (B5-14-23)
… 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51423 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… normal work hours for that position. It is unclear whether services compensated for by the ACIDA were provided at times … speculative project involving the purchase of land and installation of a water line. The Board failed to use …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Glen Cove -- Budget Review (B17-7-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, and whether … City of Glen Cove Budget Review B17712 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12City of Troy – Budget Review (B5-15-22)
… law to override the limit. Key Recommendations The City should review revenue estimates for the sale of real … charges and make modifications as necessary. The City should review the appropriations for retirement system … funding to pay the estimated amounts. City officials should budget appropriately for contingencies. City officials …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Child Protective Services (2013-MS-5)
… audit was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect recurrence rates for the period … Office of Children and Family Services (OCFS) oversees the child welfare programs that are administered by counties. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… The Oracle Charter School is located in the City of Buffalo. The School is governed by an 11-member Board of … total more than $3.7 million over the term of the School’s 15-year lease. As a result of a recent decision to prepay a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight of the processes … January 1, 2011, to October 5, 2012. Background The DIBID is a not-for profit corporation that operates under the … financial duties, or by reviewing payroll to ensure that it was accurate. Key Recommendations Require adequate …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… purpose of our audit was to assess the Town's financial management and controls over information technology (IT) for … Town officials have demonstrated fiscally responsible management and identified various ways to increase revenue … Town of Wawayanda Financial Management and Information Technology 2013M260 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
… and the related justification documents are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Florida – Town Clerk Operations (2012M-215)
… Record each tax payment received in a cash receipts journal itemizing the payment date, taxpayer property, taxes … Record the payee names and amounts in the cash receipts journal and ensure that the dates received in the cash receipts journal correspond to the days of collection instead of the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… effectively. We found a cash shortage of $1,814 in one of the Justice’s accounts and identified 11 missing … All three Justices either performed inadequate bank reconciliations or did not perform them at all. Although … developing a comprehensive, multiyear financial and capital plan for the use of the wind power revenues. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations … Village of Clyde Financial Management and Board Oversight 2013M96 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Village of Pulaski – Selected Village Operations (2013M-142)
… The Board did not effectively audit all claims under its jurisdiction because it only reviewed the voucher edit lists …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Catskill – Financial Condition (2014M-134)
… funds. Such plans would be a useful tool for the Board to address the need to make essential repairs and replacements … plan and it did not have any other mechanism to adequately address the Village’s long-term operational and capital … a comprehensive multiyear financial and capital plan to address long-term operational and capital needs. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134City of Newburgh – Budget Review (B6-13-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of the properties, specifically the largest property which is listed for sale at $1 million. If these properties are not … City will face a shortfall of at least this amount when it prepares its 2015 budget. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Mount Vernon – Budget Review (B21-6-3)
… Because the City has not filed its 2020 or 2021 tax cap forms, the City cannot be certain that the tax levy required … Constitutional Tax Limit and Real Property Tax Cap forms. …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of Thurston – Financial Management (2013M-280)
… year 2011 or 2012 annual audit of the books, records and documents of the Town Supervisor, Town Clerk, Tax Collector …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Sidney – Budget Review (B4-14-19)
… in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Sidney, located … expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. Local Finance Law requires … to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition and internal … 2011 through July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by … Authorize all temporary advances in the same manner that it authorizes budget transfers. Ensure that all temporary …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsCity of Troy – Budget Review (B19-5-8)
… in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit … in the Citys proposed budget for the 2020 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8