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Village of Ossining – Parking Ticket Collections (2017M-259)

… Purpose of Audit The purpose of our audit was to determine whether an … is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, 2017. …

https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259

Town of Broadalbin - Records and Reports (2018M-63)

… his bookkeeper to maintain, complete, accurate and up-to-date accounting records and reports. The bookkeeper did not … they planned to initiate, corrective action. … Town of Broadalbin Records and Reports 2018M63 …

https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate … 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a timely … payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

City of Amsterdam – Records and Reports (2013M-266)

… has approximately 18,000 residents. The City is governed by a Mayor and Common Council, which includes five … reports and audited financial statements prepared by the City’s independent auditor for the 2009-10 and 2010-11 …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266

Village of Trumansburg - Ambulance Fund Accountability (2018M-168)

… whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund … of the ambulance fund. Research unidentified funds, collect any amounts owed by municipalities and … whether Village officials properly accounted for ambulance funds …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168

City of Binghamton - Water System Cybersecurity (2018M-152)

… Implement a formal process to stay updated on system cybersecurity threats. Prevent or monitor public disclosure … that could jeopardize the water system. Provide staff with cybersecurity awareness training. In addition, sensitive … Establish a process for receiving and assessing system cybersecurity alerts. Adopt policies and procedures to better …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

Town of East Otto - Information Technology (2018M-156)

… complete report - pdf] Audit Objective Determine whether the Board ensures that information technology (IT) assets are … and accessed for appropriate Town purposes. Key Findings The Board has not: Adopted an acceptable use policy; we found evidence of personal use on four of the six computers examined. …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156

Village of Ballston Spa - Financial Condition (2017M-256)

… unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations Maintain … to implement the recommendations in this report. … Village of Ballston Spa Financial Condition 2018M256 …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Town of Clarkson - Justice Court Operations (2018M-57)

… complete report - pdf] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57

Reporting and Utilization of Bias Incident Data (Follow-Up)

… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD …

https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-follow

Selected Aspects of the Migrant Education Program (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Selected Aspects of the Migrant Education Program (2014-S-48). Background Our …

https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-follow

Contract Participation of Minority- and Women-Owned Business Enterprises

… and accurately reported its results to the Department of Economic Development. Background Article 15-A of the New York State Executive Law (Law) requires State … and public authorities to promote the participation of minority- and women-owned business enterprises (MWBEs) in …

https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprises

Management and Control of Employee Overtime Costs (Follow-Up)

… of implementation of the four recommendations included in our initial audit report, Management and Control of … and we noted numerous examples of overtime being earned in excess of $75,000 annually by individuals whose salary … that lacked the proper prior approvals and justification. In addition, the Port Authority did not meet the 20 percent …

https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-follow

Town of East Hampton – Budget Review (B17-7-15)

… and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town … 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. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15

City of Glen Cove -- Budget Review (B17-7-12)

… review. The City’s proposed budget complies with the tax levy limit. Key Recommendations Avoid using nonrecurring …

https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12

Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)

… The Town of Frankfort is located in Herkimer County and has a population of approximately 7,600. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192

Town of Carrollton – Justice Court Operations (2018M-21)

… fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

City of Long Beach – Budget Review (B18-7-5)

… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5

Town of Hartwick – Water District Operations (2017M-250)

… July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. …

https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250

Village of Franklin – Fund Balance Management (2018M-13)

… the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. … is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year totaled approximately $150,000. …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13