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Town of Mooers - Cash Management (2020M-36)
Determine whether Town officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Patterson - Information Technology (2020M-37)
… officials ensured the Town’s information technology (IT) systems were adequately secured and protected against … Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Westerlo - Information Technology (2020M-33)
… complete report - pdf] Audit Objective Determine whether Town officials adequately safeguarded information technology (IT) resources. Key Findings Town officials have not: Established appropriate policies and … Determine whether Town officials adequately safeguarded information technology …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Village of Hilton - Financial Management (2020M-31)
… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Lloyd - Financial Condition (2019M-108)
… The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … year. Key Recommendations Include more realistic estimates of revenues and expenditures when adopting the annual budget. Discontinue the practice of adopting budgets with appropriation of fund balance that …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Pelham - Information Technology (2019M-77)
… Town officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board … Provide employees with annual IT security awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, breach notification and disaster recovery planning …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77City of Norwich - Capital Planning (2019M-88)
… complete report - pdf] Audit Objective Determine whether City officials are properly planning for capital needs. Key … and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Village of Palmyra - Financial Management (2019M-94)
… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Village of Solvay – Financial Management (2023M-49)
… Board. Take action to ensure electric fund revenues kept pace with expenses. Ensure that annual payments from the …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49City of Amsterdam – Recreation Department (2023M-29)
… maintain inventory records for the beverage events . As a result, there is a substantial risk that not all … in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for … of tickets sold for the event. $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Lake Luzerne – Procurement (2022M-95)
… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Town of Lake Luzerne – Payroll (2022M-98)
… – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … audit lake luzerne town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Village of Canaseraga – Claims Audit (2023M-48)
… accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Homer – Non-Payroll Disbursements (2023M-63)
… [read complete report – pdf] Audit Objective Determine whether the Town of Homer (Town) … payments from occurring. Conduct or ensure an annual audit of the Supervisor’s records and reports was performed, … to ensure bank transactions are appropriate. Annually audit the Supervisor’s records, as required. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63County of Rockland – Budget Review (B6-16-19)
… revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. … during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key … reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Office of Operations: 2025 Virtual Fall Conference
… of Operations' Bureau of Analysis, Support, and Knowledge Transfer at [email protected] if you have questions or … of State Expenditures) Target Audience: Agency Fiscal and Program Staff Course Length: 1.75 hours Join WebEx Add to … Agency Fiscal Staff Course Length: 1.5 hours We'd love to hear your questions for the presenters! Please submit …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedOffice of Operations: 2024 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2024 Virtual Fall Conference. By attending any of the courses below, you will be added to the Office of Operations email distribution list to receive …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedCity of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers Budget Review B61516 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16City of Yonkers – Budget Review (B6-15-15)
… the current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 … for textbooks and the budget request underestimated pension costs by approximately $460,000. The City continues … budget gap and assess appropriations for textbooks and pension costs. Develop a plan to maintain fund balance at a …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15City of Troy – Budget Review (B5-15-22)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22