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City of Troy – Budget Review (B5-14-23)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling …

https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23

Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)

… DHCR is several years behind in generating the match between tenants’ self-reported information and their … At the time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-follow

Town of Hunter - Information Technology (2018M-262)

Determine whether Town officials ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262

Town of Farmersville - Town Clerk (2019M-49)

… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 … deposited intact but were not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49

City of Yonkers - Budget Review (B19-6-5)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are … for police overtime and bond anticipation note (BAN) and revenue anticipation note (RAN) interest could be … it to an appropriate level. Review the estimate for BAN and RAN interest and amend as necessary. Perform a …

https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5

Town of Haverstraw - Financial Condition (2019M-52)

… and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from … budget surpluses. Develop a plan to reduce the amounts of fund balance in a manner that benefits Town taxpayers. …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52

Village of Muttontown - Board Oversight (2018M-251)

… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …

https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251

Department of Transportation Bulletin No. DOT-34

… Purpose To provide the Department of Transportation instructions for processing the 2019 … Call-Out Response Payment Affected Employees Employees of the Department of Transportation in the Operational Services Unit – BU03 who …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-34-2019-call-out-response-payment-fiscal-year-2018-2019

Town of Queensbury - Information Technology (2018M-224)

… use policy, or developed a formal disaster recovery plan. In addition, sensitive IT control weaknesses were … Key Recommendations Implement strong access controls, in part, by removing or disabling unnecessary local user …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224

Oversight of Weights and Measures Programs (Follow-Up)

… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Weights and Measures Programs (Report 2016-S-98 ). About …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-follow

Maintenance and Inspection of Event Recorder Units

… public transportation agency in North America and one of the largest in the world, with 472 subway stations spread across four of the five boroughs of New York City. As of February 3, 2018, Transit had 6,435 …

https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-units

Village of Atlantic Beach - Payroll (2018M-254)

… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254

Village of Suffern – Budget Review (B19-6-3)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The Village of Suffern, located in … which is $1,078,728 above the limit established by law. Key Recommendations The Village Board should consider …

https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3

Village of Canastota - Board Oversight (2018M-256)

… Ensure the Clerk-Treasurer prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is accurately paid. Village … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

City of Peekskill – Financial Condition (2014M-105)

… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to … 1, 2011 through December 31, 2013. Background The City of Peekskill is located in Westchester County and has a …

https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105

City of Olean – Budget Review (B1-14-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

City of Ogdensburg - Payroll Processing – (2014M-207)

… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has …

https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207

City of Newburgh – Budget Review (B6-14-25)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25