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Town of Hempstead – Compensatory Time (2021M-64)
… did not: Establish a policy or written procedures to ensure that comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved by direct supervisors. … for unused comp time were supported. Key Recommendations The Board and officials should: Adopt a policy or written …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Village of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … budget gaps in the water and sewer funds which are planned to be funded by rate increases that have not yet been … Approve the rate increases for water and sewer rents prior to adopting the budget. Update the budgeted sewer rents …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Village of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Boylston – Financial Condition (2021M-69)
… the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The … results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were … whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Village of Hempstead – Budget Review (B7-14-4)
… expenditure projections in the Village’s proposed budget for the 2014-15 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/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Goshen – Financial Condition (2014M-75)
… controls. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $11.5 million. Key Finding Village … the budget; budgets were not modified throughout the year and budget line items were overspent. Key Recommendation Monitor the budget during the course of the year and make any needed budgetary adjustments. …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Department of Transportation Bulletin No. DOT-39
… which require them to change their normal working hours to a shift, any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a lump sum … agencies must submit the following information on the Time Entry interface (NPAY502) or the Time Entry page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonVillage of Monticello – Budget Review (B4-14-15)
… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation fund, over $1.7 million for the water fund …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Lockport – Budget Review (B21-1-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9City of Troy – Budget Review (B21-5-10)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Village of Monticello – Board Oversight (2013M-226)
… over $147,000 for Village bank accounts. Village officials do not know the amount of cash available to fund operations, …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Village of Bellport – Claims Processing (2014M-126)
… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 … that claims are audited by the Board. Claims were paid for services without a written contract or agreement between …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Freedom – Financial Management (2021M-191)
… complete report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191City of Fulton – Capital Projects (2021M-184)
… report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital … determine the complete financial history and position of individual projects or determine the correct capital … monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Ira – Financial Management (2014M-280)
… management and budgeting practices for the period January 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. The Town, which is governed by a five-member Town Board, includes a portion …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Stockton – Financial Management (2014M-90)
… was to assess the Town’s financial management practices for the period January 1, 2012 through February 13, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … balance. Adopt budgets that included realistic estimates for appropriations. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Sidney – Budget Review (B4-14-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Amsterdam – Budget Review (B20-5-8)
… appropriations for debt service and appropriations for health insurance and Social Security and Medicare taxes that may not …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8