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Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)

… Agency officials do not adequately monitor ongoing project activity. Key Recommendations Establish policies and procedures critical to project evaluation. Develop cost-benefit analysis ratios that provide reasonable project measurement. Develop procedures to ensure that …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town estimates it will …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

Keeseville Volunteer Fire Department – Financial Operations (2017M-100)

… did not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and … Recommendations Review bank statements and canceled check images. Ensure that all collections are supported by adequate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operations

Chenango Valley Central School District -- Budget Review (B18-4-3)

… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires … each year, starting with the fiscal year during which the municipality or school district is authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3

Village of Alfred – Information Technology (2017M-236)

… IT security awareness training and that the training is updated whenever the IT policies are updated. …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236

Town of Franklin – Financial Condition (2018M-8)

… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

City of Hornell – Information Technology (2017M-293)

… adequately secured and safeguarded its computerized data for the period April 1, 2015 through October 2, 2017. … City officials did not provide IT security awareness training for City employees. The Council did not develop a … ensure they understand security measures that protect the network. The Council should adopt a disaster recovery plan to …

https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293

Town of Sharon – Fund Balance (2017M-271)

… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271

City of Yonkers – Payroll (2017M-212)

… Purpose of Audit The purpose of our audit was to determine whether City officials … 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected …

https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212

Schalmont Central School District – Financial Condition Management (2018M-15)

… District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background … Montgomery County. The Board of Education is responsible for managing the District’s financial and educational … inaccurate due to money being transferred to and accounted for in the general fund that should have been transferred to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. … of approximately 15,000. Budgeted appropriations for 2017 totaled approximately $7.6 million. Key Findings The … financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and water …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)

… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227

Islip Housing Authority – Cash Disbursements (2017M-167)

… claims but are not independent of the purchasing and check signing functions. While the Director was on leave, the … claims are independent of the purchasing and check signing functions. Develop and adopt a check signature policy …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167

Chautauqua Utility District – Banking (2017M-121)

… Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling … unidentified balance totaling approximately $3,900 in the pension account. Key Recommendations Develop policies and … transactions. Conduct an analysis of the payroll and pension accounts to determine the nature and source of the …

https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121

Unified Court System Bulletin No. UCS-130

… by the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts Employees in Bargaining …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-york

Cayuga County - Procurement and Claims Audit (2018M-274)

… Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … Consider the aggregate amount to be expended for the same or similar type of goods or services when … competitive bidding is required and develop procedures for procuring professional services. Ensure all claims are …

https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274

DiNapoli Statement on Executive Budget Proposal

… York state on better fiscal footing, reduce the structural budget imbalance and hold the line on spending. With today’s budget proposal, Governor Cuomo has provided a good starting … weeks, my office will thoroughly review the Executive Budget and the impact on out-years and provide a detailed …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposal

Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)

… economic development in Saratoga County. It is governed by a Board which comprises seven members appointed by the … and private entities. Key Recommendations Implement a process to periodically review projects that fall short of their job creation goals and determine whether …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project