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Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14City of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant … 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Town of Preble – Non-Payroll Disbursements (2023M-17)
… bank reconciliations, bank statements, canceled check images and supporting documentation for disbursements. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17City of Amsterdam – Budget Review (B23-5-4)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Village of Victor – Financial Management (2015M-166)
… 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population of approximately … Village of Victor Financial Management 2015M166 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Tuckahoe – Financial Condition (2015M-88)
… Westchester County and has a population of approximately 6,600. The Village is governed by an elected five-member … Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key Findings The Board underestimated expenditures …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Department of Transportation Bulletin No. DOT-42
… are affected. Background Chapter 361 of the Laws of 2022, which implemented the 2021-2026 Agreements between the … times for snow and ice callouts during the period 11/01/2022 to 04/15/2023 inclusive shall receive a … income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-42-2023-call-out-response-payment-fiscal-year-2022-2023Village of Nissequogue – Information Technology (2015M-31)
… Key Findings Village officials have not designated an information technology (IT) administrator who is independent … Village of Nissequogue Information Technology 2015M31 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Worcester – Claims Audit (2022M-145)
… complete report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not … made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Fultonville – Claims Auditing (2015M-106)
… 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Village of Suffern – Budget Review (B6-16-8)
… in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The Village of Suffern, … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Village of Endicott – Budget Review (B4-15-11)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Ilion – Information Technology (2015M-34)
… of inappropriate Internet use. Update and periodically test the disaster recovery plan. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Management and Maintenance of Non-Revenue Service Vehicles
To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of nonrevenue service vehicles and to determine whether the nonrevenue service vehicles receive scheduled preventive maintenance are safeguarded and are properly disposed
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesVillage of Hempstead -- Budget Review (B7-15-7)
… of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the … $500,000 from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a … to use the tax stabilization reserve to lessen the real property tax levy. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Village of Ellenville – Information Technology (2014M-278)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Savona – Board Oversight (2015M-328)
… Trustees. Budgeted appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Clinton – Financial Management (2014M-316)
… 2012 through January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Oversight of Mental Health Education in Schools
… all school districts to ensure that their health education programs recognize the multiple dimensions of health by … education program (IEP), schools are often considered the natural and best setting for comprehensive prevention and … curriculum, namely in the form of issued guidance and resources made available on its website. For example, the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schools