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Town of Princetown – Claims Auditing (2015M-50)

… 31, 2014. Background The Town of Princetown is located in Schenectady County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50

City of Gloversville – City Clerk (2019M-96)

… without a valid reason. Did not deposit all fees intact and substituted checks and money orders for cash collections. Key Recommendations … amounts for all transactions. Deposit collections intact and record all transactions in the accounting system. City …

https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96

City of Oneonta – Departmental Collections (2013M-13)

… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … the risk will remain increased that all moneys due to the City will not be received, recorded and deposited …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Town of Phelps – Financial Management (2015M-70)

… the District has four reserve funds, the purpose and funding levels of the reserves have not been established. The … budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a multiyear financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

City of Newburgh – Budget Review (B6-13-21)

… its 2015 budget. The City’s proposed budget complies with the tax levy limit. Key Recommendation Review projected …

https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21

City of Olean – Budget Review (B1-13-2)

… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … in the proposed budget are reasonable. The City has made good progress in improving its financial condition and … in the general fund budget, rather than transferring the funds to the capital projects account. …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Town of Owego – Financial Management (2015M-179)

… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for … 1, 2012 through December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of … The purpose of our audit was to assess the towns financial condition for …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

Town of North Norwich – Budgeting (2015M-54)

… Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Town of Saugerties – Information Technology (2015M-117)

… The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is … use policy. The Board has not developed computer security and disaster recovery plans, and has not established a breach notification policy or a …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

Town of Rosendale – Financial Operations (2015M-38)

… Purpose of Audit The purpose of our audit was to review selected Town financial operations … January 1, 2013 through April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to review selected Town financial operations …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

Oversight of Nurse Hiring and Retention (Follow-Up)

… in our initial audit report,  Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the Program The New York City Health and Hospitals Corporation (Health and Hospitals) is a public benefit corporation created by the … in our initial audit report Oversight of Nurse Hiring and Retention Report 2017 …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow

Village of Palmyra - Financial Management (2019M-94)

… budgets and effectively managed fund balance based on accurate financial records and reports. Key Findings The … budgets and effectively managed fund balance based on accurate financial records and reports …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

City of Norwich - Capital Planning (2019M-88)

… Officials did not develop a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 million in … a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88

Town of Pelham - Information Technology (2019M-77)

… against unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees … officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Town of Lloyd - Financial Condition (2019M-108)

… practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance …

https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108

Town of Saranac - Cash Management (2019M-32)

… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Seneca Falls - Procurement (2018M-143)

… above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143

Town of Clifton – Financial Management (2014M-217)

… of our audit was to examine the Town’s oversight of financial activities for the period January 1, 2013 through … oversight of the bookkeeper to ensure that the Town’s financial records were reliable and maintained in a timely … records. The Board has not adopted comprehensive multiyear financial and capital plans. Key Recommendations Take …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217

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

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2019-20 and the related justification … The purpose of our budget review was to identify issues which impact the City of …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

City of Troy – Budget Review (B19-5-8)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8