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Town of Thurston – Financial Management (2013M-280)
… budgets. The Board should do so by using actual financial results from prior years and other relevant and available … budget-to-actual reports and use them to monitor actual results against budget estimates throughout the year. The …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … long-term operating and capital needs. … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Westfield, Town of – Financial Management (2013M-389)
… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … funds based on personal service costs. Account for all sales and use tax revenues in the … management of the highway townoutsidevillage fund for the period January 1 2010 through November …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Oversight of School Safety Planning Requirements (Follow-Up)
… Planning Requirements ( 2018-S-34 ). About the Program In New York, schools are required to develop and regularly … The SAVE Act aims to improve the learning environment in New York’s schools by preventing school violence and …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followTown of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273City of Lockport – Fiscal Stress (2013M-330)
… fund balance deficits in the general, water and refuse funds as of December 31, 2012. Further, these deficits will …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330City of Newburgh – Budget Review (B6-13-21)
… and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … 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/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Middletown - Information Technology (2018M-235)
… accounts have not been used in the last six months, 19 of these accounts were never used and one account was last … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … personnel who use IT resources, including the importance of maintaining physical security and protecting PPSI. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water … The Clerk-Treasurer used an inconsistent methodology for estimating water bills. Estimated and customer-submitted … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Bennington - Financial Management (2019M-249)
… our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Deposit - Budget Review (B4-14-22)
… and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town … Fiscal Stress Monitoring System. The 2015 proposed budget for the Town’s five funds totals $1,378,325 and is funded by … in 2015. Key Recommendations There are no recommendations for this budget review. … The purpose of our budget review …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Wappinger - Information Technology (2019M-220)
… officials did not monitor the computer use policy. Twenty of 66 user accounts were not necessary for Town operations. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of Deerpark – Budget Review (B6-14-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Oversight of the STEM Incentive Program (Follow-Up)
… issues that could affect many aspects of the Program. For example, HESC did not always ensure applicants met … We also determined that HESC’s policy to pro-rate loans for any recipients who did not fulfill work and residency …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followSelected Aspects of Subway Station Safety (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Selected Aspects of Subway Station … ensuring the cleanliness of each station. Subsequent to our initial audit, Transit replaced its Station Handheld …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followEnforcement of Commission Orders and Other Agreements
… hold utilities accountable when the terms and conditions of those agreements are not met, including applying monetary … regulates 650 utilities responsible for a wide range of services across the State. Through its Department of Public Service (Department), the Commission works to …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsCity of Lockport - Budget Review (B19-1-7)
… deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to … fund balance in the general, water, sewer and refuse funds were approximately 20.2 percent, 46.5 percent, 26.6 …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Town of Pierrepont – Fiscal Stress (2014M-314)
… of our audit was to review the Town’s financial condition for the period January 1, 2013 through July 31, 2014. … population of approximately 2,600. Budgeted appropriations for 2014 are approximately $572,000 for the general fund and … amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated more fund balance …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314