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Town of Marathon – Town Clerk (2022M-143)

… documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143

Department of Transportation Bulletin No. DOT-41

… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 … Payment Information The Shift Lump Sum Payment is pensionable but is not included in the calculation of overtime. Tax … The purpose of this bulletin is to provide agency instructions for processing the 2022 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-41-2022-shift-lump-sum-payment-winter-maintenance-season

City of Olean – Budget Review (B1-13-2)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. The City has made good progress in …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Town of Owego – Financial Management (2015M-179)

… condition for the period January 1, 2012 through December 31, 2014. Background The Town of Owego is located in Tioga … condition for the period January 1 2012 through December 31 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

Town of North Norwich – Budgeting (2015M-54)

… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Town of Princetown – Claims Auditing (2015M-50)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through October 31, 2014. Background The Town of Princetown is located in Schenectady County and has a … The purpose of our audit was to review the internal controls over the …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50

City of Gloversville – City Clerk (2019M-96)

… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The … and record all transactions in the accounting system. City officials generally agreed with our recommendations and … Determine whether the City of Gloversville City Clerk properly accounted for fees …

https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96

Town of Rosendale – Financial Operations (2015M-38)

… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

City of Oneonta – Departmental Collections (2013M-13)

… practices, the risk will remain increased that all moneys due to the City will not be received, recorded and … information and accounting software reports/access so that all moneys are properly recorded and deposited. Require that … Director to support departmental receipts to ensure that all moneys received are properly recorded and deposited. …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Town of Phelps – Financial Management (2015M-70)

… plans to govern budgeting practices. Although the District has four reserve funds, the purpose and funding …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

City of Newburgh – Budget Review (B6-13-21)

… listed for sale at $1 million. If these properties are not sold within the 2014 budget year, the City will experience a … water fund balance. Determine the necessary adjustments or course of action necessary to address the identified issues. …

https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21

Town of Livonia – Justice Court (2015M-76)

… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which is … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

City of Norwich – Information Technology (2012M-254)

… Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director of Finance oversees the City’s information technology. The …

https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254

College of Optometry – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse.  The audit covers the … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses

Town of Stockton – Financial Management (2014M-90)

… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …

https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90

Town of Sidney – Budget Review (B4-14-19)

… 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 Sidney, located in Delaware County, issued debt totaling … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19

City of Amsterdam – Budget Review (B20-5-8)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8

Town of Sheridan – Cellular Phones (2013M-334)

… basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … with Town cell phones. While the Town provided cell phone service to Town officials and employees for job-related … these individuals generally paid only for the cost of an additional line (approximately $10), rather than the full …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334

Town of Wayne – Justice Court (2013M-52)

Town of Wayne Justice Court 2013M52

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52

City of Yonkers – Budget Review (B22-6-5)

… revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. … 55 of the Laws of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State … approximately $1.6 million. Key Recommendations Develop a plan to maintain fund balance at a reasonable level and …

https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5