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Time and Attendance Practices of Selected Employees

… Each MTA agency requires its employees to document their hours worked. Work hours are supported by various documents … beyond the New York metropolitan area and used either post office boxes or the address of another MTA employee for …

https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employees

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

… 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …

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

Village of Lindenhurst – Claims Processing (2016M-345)

… is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is … Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or formally …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345

City of Newburgh – Budget Review (B22-6-10)

… in the general fund as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed … use of approximately $4.4 million of fund balance to close gaps in the budget decreases the fund balance that is … by a total of at least $384,000 . The proposed budget does not include a contingency appropriation in the general …

https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10

Village of Brookville – Board Oversight (2015M-45)

… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Village of Endicott – Budget Review (B4-16-7)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Town of Washington – Information Technology (2013M-164)

… Key Findings The Board did not adopt a comprehensive IT security plan or a disaster recovery plan. Without a proper IT security plan and a disaster recovery plan in place there is … Develop a comprehensive IT security plan and update it as necessary. Develop a disaster recovery plan to …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Town of Wappinger – Financial Condition (2013M-94)

… budgeted expenditures were consistently under-budgeted and reliance was placed on non-recurring revenues such as fund …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Town of Vestal – Capital Acquisitions (2013M-78)

… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from … Town’s outstanding debt more than doubled, from $9 million in 2002 to over $18 million in 2012. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

DiNapoli: Town of Altona Official Misused $23,500

… remitted the missing money to town officials, but claimed it was a “donation” to the town. Later, the former bookkeeper … to show a total amount of nearly $10,709 lower than what the park manager actually remitted; The town does not … many of the Comptroller’s recommendations. Their response is included in the final audit report, which can be viewed …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500

City of Lockport – Budget Review (B22-1-8)

… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. For 2022, City officials project an operating loss in water fund. City officials estimate unrestricted fund …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8

City of Troy – Budget Review (B22-5-7)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to … 1994 and 1995. New York State Local Finance Law requires all municipalities that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7

Village of Hempstead – Budget Review (B7-16-4)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … taxes as an increased revenue source in the future is limited. The Village’s proposed budget complies with the …

https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4

Village of Hancock – Insurance Withholdings (2022M-108)

… (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments … changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight over …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Town of Greenville – Tax Collector (2020M-81)

… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Town of Dickinson – Fiscal Oversight (2014M-337)

… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337

Town of Lewis – Highway Purchases (2014M-103)

… prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and …

https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103

Town of Franklin – Financial Operations (2014M-32)

…   Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32

Town of Albion – Financial Management (2021M-29)

… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Oversight of Transportation Services and Expenses (Follow-Up)

… April 2021 through March 2024, DOCCS’s vehicle repair and maintenance expenses totaled approximately $12.3 million, … DOCCS would need to adequately monitor vehicle repairs and maintenance costs. DOCCS did not monitor in-house maintenance expenses but, rather, relied on each facility or …

https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-follow