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Town of Willsboro – Audit Follow-Up (2014M-68-F)

… an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. …

https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-f

Town of Waterford – Claims Auditing (2016M-154)

… 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154

Town of Walton – Incompatible Duties (2016M-309)

… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

Town of Union – Financial Condition (2016M-192)

… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …

https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192

Town of Sidney – Budget Review (B4-16-13)

… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13

DiNapoli Releases Analysis of Revised Executive Budget

… Thomas P. DiNapoli. Still, larger-than-expected declines in current fiscal year tax collections leave uncertainty that … monetary settlement funds into the Rainy Day Reserve Fund in the current and next fiscal years with the caveat “if … fiscal year before declining by approximately $1.5 billion in the coming year and by more than $2.5 billion in …

https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budget

Town of Seward – Financial Management (2016M-353)

… August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has approximately 1,760 … balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. …

https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353

Town of Salem – Financial Management (2015M-295)

… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295

Town of Rotterdam – Water Rents (2016M-347)

… the Town’s water rent billing and collection procedures for the period January 1, 2015 through June 30, 2016. … $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations for 2016 total approximately $14.6 million. Key Finding Town …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347

Town of Rensselaerville – Claims Auditing (2016M-244)

… was to examine the review the Town’s claims audit process for the period January 1, 2015 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 fiscal year total approximately $2.5 million. Key … the goods and services were received and the claims were for proper Town purposes. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244

Town of Plymouth – Board Oversight (2016M-190)

… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Town of Solon - Financial Management (2018M-233)

… a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the … that establishes the level of fund balance and reserves to be maintained. Develop and adopt a comprehensive multiyear … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233

Town of Woodstock - Information Technology (2018M-211)

… were not provided with security awareness training. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211

Town of Harrison - Budgeting Practices (2018M-142)

… Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) … (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142

City of Troy – Budget Review (B5-15-22)

… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22

Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)

… 2015 determined whether the New York City Administration for Children’s Services (ACS) properly awarded, extended, and … ratings. The vendors’ contracts totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused … the Procurement Rules and document their justification for awarding certain non-competitive and limited-competition …

https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-follow

Oversight of Critical Foster Care Program Requirements

… Purpose To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that foster homes meet required criteria … prior to their certification or approval for the placement of foster children, and to determine whether casework …

https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirements

Selected Aspects of Incident Intake and Investigation

… reportable incidents involving persons receiving services in State facilities or provider agencies. The Center … the State Comptroller with case-specific information in substantiated cases. Consequently, we were unable to … more than 70 percent of the individual incidents reported in the VPCR database, including any cases where …

https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigation

City of Yonkers – Budget Review (B6-15-16)

… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2015-16 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … on nonrecurring funding of $14 million which will not be available in future years. The City continues to rely on fund …

https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16

City of Yonkers – Budget Review (B6-15-15)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15