Search
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 Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6City of Troy – Budget Review (B19-5-8)
… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
… expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9City of Newburgh – Budget Review (B19-6-11)
… in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located … in the Citys proposed budget for the 2020 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Town of Union Vale - Payroll (2018M-31)
… health insurance overpayments identified included $19,400 for ineligible individuals. Direct supervisors did not always … over payroll to ensure paycheck amounts are accurate and for documented hours. Review all individuals on health …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Cairo - Fuel Management (2019M-150)
… fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 gallons of …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Town of Moriah - Leave Accruals (2019M-168)
… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Town of Moriah - Cash Management (2019M-169)
… interest earnings were maximized. Had the Supervisor invested available funds in a financial institution with … available funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of Almond - Tax Collection (2019M-188)
… adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Johnstown - Fuel Inventory (2019M-178)
… adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, … pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that … comparing gallons pumped, gallons delivered to stick-measured readings and investigate and resolve …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Haverstraw - Information Technology (2019M-125)
… Employees accessed nonbusiness websites although it is prohibited by Town policy. Officials did not adopt a data …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Department of Transportation Bulletin No. DOT-35
… which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a lump sum … employees, agencies must submit the following information on the Time Entry interface (NPAY502) or the Time Entry page … will be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-35-2019-shift-lump-sum-payment-winter-maintenance-seasonTown of Caroline – Renewable Energy (2013M-325)
… million. Key Finding By incorporating renewable energy technologies and efficient building placement and design, the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Collection of Fines Related to Tenant Complaints
… development of affordable lowand moderate-income housing in the State. Within DHCR, the Office of Rent Administration … related to nearly 1 million regulated apartments in the State. Between January 1, 2016 and September 30, 2018, … an Administrative Law Judge. If owners are found to be in violation, they could face fines of at least $1,000 for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsTown of Candor – Fund Balances (2014M-157)
… taxes, sales tax and State aid. The Town is governed by an elected Town Board comprising the Town Supervisor and four … plans to set forth the Town’s objectives and goals. From fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either increased significantly or …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of Hamburg - Fuel Operations (2019M-75)
Determine whether Town officials properly accounted for and monitored fuel purchases
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Town of Lloyd - Information Technology (2019M-36)
… websites for personal use. The Board did not provide IT security awareness training for employees who used Town IT … compliance with the acceptable use policy. Provide IT security awareness training to personnel who use IT …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Town of Champion – Information Technology (2014M-130)
… were approximately $2.5 million. Key Findings All users have administrator rights to their computers, giving them … and security of the computer and data. Town officials have not adopted comprehensive data backup policies and … backs up data to the machine that she is currently working on and not to an offsite location or a removable hard drive. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning practices for the … Findings Board members budgeted similar amounts from year to year for specific line items, without considering … actual revenues and expenditures when determining amounts to be budgeted for each revenue and appropriation line. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79