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Village of Suffern – Budget Review (B24-6-3)
… The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s … The purpose of our budget review was to provide an independent evaluation of The Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Town of Saugerties – Information Technology (2015M-117)
… The purpose of our audit was to determine whether the Town’s IT assets were adequately safeguarded for the period … is governed by an elected five-member Town Board. The Town’s 2015 general fund budget was approximately $8.23 million. … The Board also has not provided Town personnel with a copy of the acceptable computer use policy. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of North Norwich – Budgeting (2015M-54)
… Purpose of Audit The purpose of our audit was to determine if Town officials effectively planned, monitored … fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not … fund balance levels. The Board used non-recurring revenues to fund recurring expenditures. The Board did not fund its …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. … not prepare bank reconciliations for the health savings checking account. The current Supervisor made adjustments to … improper transfers of over $125,000 were made among Town funds. Key Recommendations Ensure that accounting records are …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Virgil – Justice Court Operations (2015M-77)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population … The purpose of our audit was to review the internal controls over the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. … Recommendations Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Sweden – Justice Court (2014M-318)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … 1, 2013 through September 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18SUNY Bulletin No. SU-184
… student employees and employees in graduate programs in SUNY comprehensive colleges. Affected Employees New and … doctoral programs and employees in graduate programs at SUNY comprehensive colleges in Bargaining Unit 28 Effective … student employees and employees in graduate programs in SUNY comprehensive colleges who were active in BU28 on or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-184-recruitment-and-retention-enhancement-payments-academicRocky Point Union Free School District – Overtime (2021M-80)
… School District (District) officials properly monitored and controlled overtime to ensure the District was not … hours were preapproved, incurred only when necessary and adequately recorded. Preapprove non-emergency overtime as … Key Recommendations Adopt an overtime payroll policy and preapprove non-emergency overtime. Monitor the overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Town of Bainbridge – Justice Court Operations (2021M-51)
… of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported and … The Justices did not always ensure money due to the Court was collected, deposited, recorded and reported in an … of unidentified cash balances and report it to the Justice Court Fund (JCF). Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Somers Central School District – User Accounts and Software Updates (2021M-153)
… or other event, employees have insufficient guidance to restore or resume essential operations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… their possession, to help ensure the proper safeguarding of PPSI on MCDs. Fourteen of the 20 District-owned MCDs we examined contained PPSI that … which outline proper access, transmission, storage and use of PPSI. Establish a data classification matrix that assigns …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andTown of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through November 30, 2013. Background The Town of Willsboro is located in Essex County and has a population … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Saranac – Payroll (2014M-289)
… over processing payroll and leave time accruals. The Secretary and the building maintenance worker earned and used … because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town … payrolls and maintaining leave records. Ensure the Secretary and building maintenance employee discontinue using …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… it may be appropriate to establish an extension or a new district to include properties fronting an extended water …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… comprehensive policies and procedures for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water and sewer charges. Town officials did not establish an adequate system … over billing, collecting and enforcing of water and sewer charges. Establish a comprehensive transfer station cash …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of East Hampton – Budget Review (B7-15-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Deerpark – Budget Review (B6-15-23)
… the accumulated deficit in the Town's general and highway funds as of December 31, 2008. Local Finance Law … The amount of appropriated fund balance in the general and highway fund budgets represent 21 and 50 percent, …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of East Hampton – Budget Review (B7-14-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18