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Town of Ellicott – Fiscal Stress (2013M-269)

… of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $3.8 million. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269

Village of Keeseville – Financial Condition (2013M-192)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … fiscal years were either overstated or understated due to various accounting errors. As a result, the … properly monitor financial operations, which contributed to the Village being in fiscal stress at the end of the …

https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192

Town of Dunkirk – Justice Court (2013M-106)

… March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately … funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always … that tickets are properly reported as paid or enforced in a timely manner. Ensure that cases reported to DMV as …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106

Village of Hempstead – Budget Review (B7-13-13)

… expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13

Town of Davenport – Financial Operations (2013M-62)

… the Town’s annual financial report with the Office of the State Comptroller (OSC), as required. Because Board members …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62

Village of Suffern – Budget Review (B21-6-2)

The purpose of our budget review was to provide an independent evaluation of the Villages tentative budget for the 202122 fiscal year

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Town of Morris – Board Oversight (2013M-75)

… check images to the Board-approved claim vouchers, or to payroll registers, to ensure that the payees and amounts … 130 disbursements totaling almost $280,000, which included payroll disbursements. We did not find any material …

https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75

Town of Oneonta – Town Clerk (2021M-59)

… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

City of Yonkers – Budget Review (B21-6-8)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … as fund balance, in the 2022-23 budget. Develop a plan to address potential parking violations bureau and parks revenue …

https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8

Department of Transportation Bulletin No. DOT-38.1

… to provide the Department of Transportation instructions for processing the 2021 Call-Out Response Payment. Affected … the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association (CSEA), provides for a call-out response payment to eligible employees at the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-381-2021-call-out-response-payment-fiscal-year-2020-2021

Town of Minetto – Financial Condition (2013M-284)

… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

Town of Yorkshire – Financial Management (2021M-109)

… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Village of Islandia – Information Technology (2021M-100)

… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

City of Newburgh – Budget Review (B21-6-13)

… December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted … The City could potentially face shortfalls based on revenue estimates for parking violation fines, sanitation … user fees, sewer usage and sale of metered water. Based on projections, the health insurance appropriation is likely …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

City of Yonkers - Budget Review (B21-6-7)

… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … in nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. … revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use …

https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7

City of Amsterdam - Budget Review (B21-5-5)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative … Law Section 10.10(d) requires all municipalities that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5

Town of Owasco – Highway Department (2020M-128)

… did not agree, in writing, to expenditures for highway repair and improvement. The Superintendent did … highway employees’ time worked was accurately accounted for. Key Recommendations Ensure the procurement policy …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

Department of Transportation Bulletin No. DOT-38

… to provide the Department of Transportation instructions for processing the 2021 Call-Out Response Payment. Affected … the Civil Service Employees Association (CSEA), provides for a call-out response payment to eligible employees at the … 2021 Call-Out Response Payment is included as salary for retirement purposes. Deductions will be taken from the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-38-2021-call-out-response-payment-fiscal-year-2020-2021