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Effectiveness of the Information Technology Transformation (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations … that the resulting ITS clusters operate efficiently and whether the Transformation has been successful in … and Access Management. The objective of our follow-up was to assess the extent of implementation, as of December …

https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-follow

Town of Attica – Town Clerk (2015M-210)

… if the Clerk properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 through … Background The Town of Attica is located in Wyoming County and has a population of approximately 7,700 residents. The …

https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210

Town of Amity - Town Clerk (2018M-183)

… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) properly accounted for cash receipts. … Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Cash receipts …

https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183

Town of Thompson - Board Oversight (2018M-69)

… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. … Town of …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69

County of Rockland – Budget Review (B6-16-19)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

County of Rockland – Budget Review (B6-15-21)

… review was to determine whether the significant revenue and expenditure projections in the County’s preliminary … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …

https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21

City of Yonkers – Budget Review (B18-6-7)

… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of … City’s ability to increase property taxes may be limited in future years if property values do not increase. Key …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

Town of Kirkwood - Board Oversight (2018M-71)

… 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 an annual audit of the Supervisor’s records. Key Recommendations Provide …

https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71

City of Tonawanda - Information Technology (2018M-146)

… computer use. City officials did not maintain an inventory of IT assets. City employees were not provided with IT … City personnel and monitor IT usage. Maintain an inventory of IT assets. Ensure that all necessary City personnel … they planned to initiate corrective action. … City of Tonawanda Information Technology 2018M146 …

https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146

Examination of Center for Economic Growth, Inc.

… Purpose The objective of our examination was to determine if the … science and technology based businesses, and start-up businesses in the Capital Region. Key Findings We found … recognize that CEG improperly reported revenue it earned from the MEP program. Without a system in place to account …

https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-inc

City of Troy – Budget Review (B18-5-8)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for …

https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8

Village of Hastings-on-Hudson - Board Oversight (2018M-92)

… approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Village of …

https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92

Town of North Hudson - Payroll (2018M-166)

… wages were paid accurately. Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166

Town of Webb - Ski Collections (2018M-188)

… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … collections should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded … were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

Audits of Local Governments: The Audit Process

… State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of … or recent legislation requiring periodic audits of school districts and BOCES by OSC. Entrance Conference: The …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process

Village of Corfu - Sewer Operations (2018M-133)

… operations by reasonably estimating budgets, ensuring a good financial condition and properly billing, collecting … audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials … agreed with our recommendations and indicated they planned to initiate corrective action. … Village of Corfu Sewer …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133

County of Rockland – Budget Review (B18-6-11)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11

City of Lockport -- Budget Review (B18-1-10)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … they prepared cash flow estimates for 2019, which would have allowed the City to determine if unrestricted fund …

https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10