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Village of Stamford – Claims Audit (2022M-197)
… we examined: 78 claims totaling $195,545 did not have support that the purchases complied with competitive bidding … Six claims totaling $637 did not have appropriate support, such as an itemized receipt or invoice. 17 claims …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Preble – Non-Payroll Disbursements (2023M-17)
… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of Greig – Long-Term Planning (2023M-13)
… audit town greig longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village 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)
… duties or implement adequate compensating controls. Review bank reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Village of Schaghticoke – Board Oversight (2023M-78)
… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not: Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78City of Salamanca – Employee Benefits (2023M-96)
… to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One payment … Commissioners did not provide the required oversight of salary payments. Key Recommendations Review the contents of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of Solon - Financial Management (2018M-233)
… Town’s operational and capital needs in the general and highway funds. Key Findings From December 31, 2014 through … During the same period, unrestricted fund balance in the highway fund increased by $50,007 (24 percent). Although Town … to address Towns operational and capital needs in general highway funds …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Town of Harrison - Budgeting Practices (2018M-142)
… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Town of Woodstock - Information Technology (2018M-211)
… complete report - pdf] Audit Objective Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design, implement and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Village of Muttontown - Board Oversight (2018M-251)
… Follow its procurement policy when selecting professional services, and did not periodically seek competition for those services. Comply with New York State Village Law, Section …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Queensbury - Information Technology (2018M-224)
… officials have not: Implemented comprehensive procedures for managing, limiting, securing and monitoring user access. … compliance with the acceptable use policy, or developed a formal disaster recovery plan. In addition, sensitive IT … Key Recommendations Implement strong access controls, in part, by removing or disabling unnecessary local user …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Village of Canastota - Board Oversight (2018M-256)
… Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees received payroll payments totaling …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of Haverstraw - Financial Condition (2019M-52)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings … in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to increase to $22.8 million at the end of 2018. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52