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Town of Stratford – Supervisor’s Records (2013M-11)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population …

Town of Stanford – Financial Condition (2013M-225)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population …

Town of Somers – Justice Court (2013M-198)

Town of Somers Justice Court 2013M198

Town of Sidney – Budget Review (B4-13-19)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …

Town of Shelby – Financial Management (2012M-206)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records … 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population …

Town of Salina – Information Technology (2013M-256)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population …

Town of Pittstown – Records and Reports (2013M-5)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a …

The Economic Impact of the Great Outdoors

… prepare for summer vacations and to celebrate the 4th of July weekend, many plan to go swimming, camping, hiking, … concerts, or spend time gardening or stargazing. All types of outdoor recreation in New York provided $21.1 billion in … outdoor recreation represents a more significant part of the economy in nearly every other state. As outdoor …

Town of Carroll – Town Clerk (2022M-20)

… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and … or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents … initiate corrective action. … Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and reported …

XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures

Town of Rensselaerville – Financial Operations (2012M-168)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a …

Town of Putnam Valley – Purchasing (2013M-193)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a …

XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures

… Each agency must obtain authorization from the OSC Bureau of State Accounting Operations Cash Management Unit (BSAO … bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will … evaluate the request to determine if the establishment of the account is consistent with all relevant rules, …

Village of Hagaman – Claims Auditing (2022M-11)

… - pdf] Audit Objective Determine whether the Village of Hagaman (Village) Board of Trustees (Board) ensured claims were properly audited and … Ensure no claim is paid before audit and approval of the Board other than claims approved by resolution to be …

City of Yonkers – Budget Review (B22-6-6)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment on a …

Village of Washingtonville – Budget Review (B24-6-1)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget …

Implementation of the Security Guard Act (Follow-Up)

… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program …

Compliance With Freedom of Information Law Requirements

… Objectives To determine if the Department of Transportation (DOT) has policies, procedures, and … in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with … and 11 regional offices throughout the State. Article 6 of the New York State Public Officers Law provides for public …

Village of Mexico – Financial Management (2023M-170)

… of Trustees (Board) adopted realistic budgets and managed fund balance.  Key Findings  The Board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 …

Village of Deposit – Claims Auditing (2023M-173)

… – pdf]   Audit Objective  Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims.  Key Findings  Of the 93 credit card purchases (18 claims) during the audit …