Search
Town of Thompson - Board Oversight (2018M-69)
… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were … Key Recommendations Provide sufficient oversight of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Divorce – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Divorce …
https://www.osc.ny.gov/retirement/publications/1504/divorceDivorce – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Divorce …
https://www.osc.ny.gov/retirement/publications/1509/divorceCity of Lockport – Cash Flow (2014M-195)
… fiscal problems. The Treasurer does not routinely prepare cash-flow analyses. Without cash-flow projections, the Council and City officials were … subsequently monitor financial activity. Prepare adequate cash-flow analyses and provide them to the Council for review. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195XI.12 Overview – XI. Procurement and Contract Management
… contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. … and monitoring of contracts; processing contractor or contracting agency changes; and requirements for closing and, … contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewTown of Mooers - Cash Management (2020M-36)
Determine whether Town officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Windsor – Information Technology (2017M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s information technology … 1, 2015 through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a … Town of Windsor Information Technology 2017M44 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2016 through July 31, 2017. Background The Town of Dannemora, which includes the Village of Dannemora within … Town of Dannemora PartTown Activities 2017M215 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a … Town of Rensselaerville Financial Operations 2012M168 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for … 1, 2016 through April 21, 2017. Background The Town of Colden is located in Erie County and has approximately … Town of Colden Highway Operations 2017M127 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices … 1, 2016 through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a … Town of Erwin Justice Court 2017M266 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period June 1, … by an elected five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled … the Board. Claims were paid for services without a written contract or agreement between the service providers and the …
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 … June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a … Village of Bainbridge Financial Operations 2014M227 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168City of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Greenport – Town Clerk Operations (2017M-3)
Town of Greenport Town Clerk Operations 2017M3
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Village’s financial operations and the … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Controls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfBorrowing for College, May 2009
Over the past five years, the average cost of a college education has grown by over 30 percent, more than twice as fast as the inflation rate during this period
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-borrowing-college-2009.pdf