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Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Clinton – Financial Management (2014M-316)
… office for the period June 1, 2012 through January 31, 2014. Background The Village of Clinton is located in the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Reimbursement of Social Services Costs (2013MS-3)
… were maximizing the reimbursement of costs related to the administration of social services programs for the period January 1, 2011 to December 31, 2012. … seek reimbursement of costs incurred by District Attorney’s offices. Key Recommendations Periodically monitor claims …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Oversight of Building Construction Site Safety (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building … and perform inspections to enforce compliance. DOB has the authority to issue Office of Administrative Trials …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followVillage of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Monticello – Board Oversight (2016M-337)
… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Hempstead – Budget Review (B17-7-6)
… Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Baldwin – Claims Auditing (2023M-113)
… did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Hamburg - Finance Office (2023M-109)
… were supported and for proper Town purposes. As a result, the former Director of Finance (former Director) made …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Village of Washingtonville – Budget Review (B24-6-1)
… the amount the Village will receive in the 2024-25 fiscal year as most of revenue has not been posted in the financial …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Implementation of the Security Guard Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security … card applicants in New York State. Between January 1, 2021 and December 31, 2022, the Division received a total …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followCompliance With Freedom of Information Law Requirements
… of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under … any State agency, public authority, and local government entity, with the exception of the Judiciary and State … available for public inspection or copying. Within 5 business days of receiving a FOIL request, DOT must make the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsVillage of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Deposit – Claims Auditing (2023M-173)
… $20,659 without the required supporting documents. As a result, the Board approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village purposes and increased …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173IT Security: Key 12 Areas of Concern – Information Technology Governance
… and Service Level Agreements for IT Services Area #5 – Malware Protection Area #6 – Patch Management Area #7 – …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernCity of Lockport – Budget Review (B23-1-7)
… requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt incurred to finance the deficit is … the proposed budget for the next succeeding fiscal year. Key Findings Based on the results of our review, except …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Village of Greene – Investment Program (2023M-112)
… report – pdf] Audit Objective Determine whether Village of Greene (Village) officials developed and managed a comprehensive investment program. Key Findings … investment program but did not effectively manage the program. During the 22-month audit period, the Village …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112City of Salamanca – Employee Benefits (2023M-96)
… payments were properly authorized, adequately supported and accurately calculated. Key Findings Separation payments … resulted in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Village of Endicott -- Budget Review (B17-4-7)
… of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of Endicott is located in Broome … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7