Search
City of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Town of Greece – Information Technology (2017M-145)
… evaluate the Town’s Information Technology (IT) controls for the period January 1, 2016 through June 30, 2017. … Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $56.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Village of Hobart - Board Oversight (2018M-88)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Town of Brunswick – Justice Court (2017M-285)
… was to determine whether Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a … disbursements were reviewed and approved by the Justices for the period January 1, 2016 through July 1, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285City of Yonkers – Information Technology (2017M-86)
… signed or acknowledged by all employees. City officials have not classified personal, private and sensitive information (PPSI) based on its level of sensitivity and the potential impact should … received adequate cyber security training. City officials have not adopted a breach notification policy or a disaster …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Preston - Financial Management (2018M-81)
… complete report - pdf] Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key Findings From … four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Homer – Non-Payroll Disbursements (2023M-63)
… records, as required. Town officials disagreed with certain aspects of our findings but indicated they will …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63City of Mount Vernon – Payroll (2014M-347)
City of Mount Vernon Payroll 2014M347
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Town of Putnam Valley – Purchasing (2013M-193)
… internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background … members and the Town Supervisor. Budgeted appropriations for the 2013 fiscal year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Town of Horicon – Leave Accruals (2016M-421)
… evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through September 30, 2016. … Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. The Town is … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Village of Attica – Justice Court (2014M-30)
… was to review the processes and procedures for the Justice Court’s financial operations for the period of January 1, 2012 through December 20, 2013. Background The Village of Attica, located in … residents. The Village’s elected Justice presides over Court operations. Key Findings Not all Court fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Skaneateles – Claims Auditing (2024M-68)
… report – pdf] Audit Objective Determine whether Village of Skaneateles (Village) claims were adequately supported, … audited and approved prior to payment. Key Findings While the claims we reviewed were for appropriate Village … $112,000 lacked adequate supporting documentation (i.e., original, itemized invoices and/or receipts). When …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Stamford – Claims Audit (2022M-197)
… million we examined: 78 claims totaling $195,545 did not have support that the purchases complied with competitive … and alcohol purchases. One claim totaling $700 did not have an itemized receipt and did not follow procurement guidelines. Six claims totaling $637 did not have appropriate support, such as an itemized receipt or …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Tioga – Long-Term Planning (2022M-181)
… as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway … corrective action . Appendix B includes our comments on certain issues they raised in their responses. … town …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Town of Lake Luzerne – Procurement (2022M-95)
… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not … officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases … Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Town of Sheldon – Financial Management (2017M-261)
… whether the Board effectively managed and monitored fund balance for the period January 1, 2014 through September … a population of approximately 2,410. General and highway fund budgeted appropriations for 2017 totaled approximately … million. Key Findings The Board did not adopt an adequate fund balance policy. The Board and Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Town of Kirkwood - Board Oversight (2018M-71)
… complete report - pdf] Audit Objective Determine whether the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report released in May 2013. Background The City of Poughkeepsie is located …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fVillage of Galway – Claims Processing (2014M-79)
… the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. … Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. It is governed by … comprises a Mayor and two Trustees. Reported expenditures for the fiscal year ending May 31, 2013 totaled $61,068. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135