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Town of Pendleton – Capital Projects (2024M-72)
… a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor the status of the projects or communicate the projects’ status to … Specifically, the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Office of Operations: 2024 Virtual Fall Conference
… Kimberly Wintergerst, Fran Montanye, Natasha Nolan, Jamie Hockey-Barrett, Nicole Maguire, Kyla Alexander, Linsay … (Bureau of State Expenditures), Amanda Zibella and Jamie Lynn Weaver (Bureau of State Accounting Operations), …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceTown of Hector – Employee Compensation (2024M-85)
… Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately … Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Determination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of implementation, as of October 2024, … Policy also establishes proof of residency requirements. To be considered a State resident and receive in-state … show proof of domicile—defined as a fixed, permanent home to which a person plans to return after an absence—within the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followVillage of North Haven – Collections (2024M-99)
… whether Village of North Haven (Village) officials ensured collections were properly collected, recorded and deposited. Key Findings Village officials did not ensure collections were properly collected, recorded and deposited … could be lost, misused or misappropriated. We reviewed 922 collections totaling $1.4 million and identified 486 …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99City of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Village of Skaneateles – Claims Auditing (2024M-68)
… to meet the competitive procurement requirements, it increases the risk that improper or inaccurate payments …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Berkshire – Board Oversight (2023M-122)
… and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Department of Transportation Bulletin No. DOT-45
… Earnings End Date: 11/07/2024 Earn Code: SHL Unit: 1 Miscellaneous Payment Information The Shift Lump Sum … using Flat Rate method. Yonkers Flat Rate Withholding is 1.95975%for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceCity of Newburgh – Budget Review (B24-6-9)
… year 2025-26. The 2025 proposed budget includes sale of metered water revenue of $7.3 million and sewer usage revenue of $7.8 … City could potentially face a shortfall of $1.2 million in metered water revenue and $752,730 in sewer usage revenue if …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9City of Lockport – Budget Review (B24-1-8)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the … and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire department overtime … and conservative. The City’s proposed budget includes a tax levy of $13,853,089. Key Recommendation Be mindful of the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Conservation Fund – Sources and Uses of Funds
… established in 1925 to provide a stable, long-term source of revenue to help support the Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsTown of Butler – Financial Management (2024M-119)
… 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller (OSC). Key … financial management. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Ashland – Long-Term Planning (2024M-114)
… or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, … over the next five years might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17City of Yonkers – Budget Review (B24-6-7)
… purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the … purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Town of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Summit – Town Clerk (2024M-51)
… of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk … $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies in accordance with Town Law Section 27 which … during our audit period. These procedures serve to document the status of money held by the clerk and enable the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Oversight of the Early Intervention Program (Follow-Up)
… Program (Report 2021-S-25 ). About the Program When a child has a developmental delay or disability, their early years … located, and referred to the Program. Generally, after referral, children should be evaluated by qualified …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followPrivacy and Security of Student Data (Follow-Up)
… recommendations included in our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). … follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State … with the legislation and regulations that govern data privacy and security. The audit covered the period from March …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-follow