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City of Yonkers – Budget Review (B24-6-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Ulster County – Court and Trust Funds (2014M-352)
… The Surrogate’s Court Clerk did not keep a court and trust fund register. Key Recommendation Ensure that all court and trust fund actions are entered into a court and trust fund register. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352City of Newburgh – Budget Review (B21-6-13)
… The City’s use of approximately $7.3 million of fund balance to close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. … limit. Key Recommendations Develop a plan to maintain fund balance at a reasonable level to ensure funds are available …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Yonkers – Budget Review (B21-6-8)
… City could face a shortfall of $1.8 million for parking violations bureau revenue and $1.3 million for parks revenue. … budget. Develop a plan to address potential parking violations bureau and parks revenue shortfalls. Pay tax …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… over cash receipts for the period January 1, 2012, through March 31, 2013. Background The East Greenbush Community … over cash receipts for the period January 1 2012 through March 31 2013 …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Mamakating – Records and Reports (2015M-164)
… fund goals, reviewing accurate up-to-date financial reports and developing realistic budgets in conjunction with …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012 through December 31, 2014. Background The Town of Springport is located in Cayuga County and has a … The purpose of our audit was to review the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Wright – Financial Operations (2014M-277)
… Board did not perform an annual audit of the Supervisor’s books and records. Key Recommendations Adopt realistic … compliance. Perform an annual audit of the Supervisor’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277SUNY Bulletin No. SU-191
… Earn Code: GRC Amount: Enter amount of payment For non resident aliens, one of the following Earnings Codes must be … Earn Code: GRT Amount: Enter amount of payment For non resident aliens, one of the following Earnings Codes must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-191-recruitment-and-retention-enhancement-payments-academicWayne Central School District – Transportation Department Operations (2021M-160)
… District (District) officials have developed a process to routinely evaluate the overall efficiency and … Key Findings District officials did not develop a process to routinely evaluate the overall efficiency and … and procedures, including recordkeeping and reporting, to help guide management of the transportation department. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mNew Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District District officials established adequate internal controls over network user accounts to prevent unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized use access andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userDuanesburg Central School District – Information Technology (2021M-40)
… Regularly review network and local user accounts for appropriate permissions and disable those that are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… ] Audit Objective Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 … Determine whether the Herkimer County Industrial Development Agencys HCIDA claims were adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsValhalla Union Free School District – Network User Accounts (2022M-26)
… Determine whether Valhalla Union Free School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings … However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate … determine whether they were audited and approved prior to payment and found that 1,393 claims (78 percent), totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Town of York – Budgeting and Financial Oversight (2014M-181)
… December 12, 2013. Background The Town of York is located in Livingston County and is governed by an elected Town Board … or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not always adopt …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158