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Village of Palmyra - Financial Management (2019M-94)

… budgets and effectively managed fund balance based on accurate financial records and reports. Key Findings The … budgets and effectively managed fund balance based on accurate financial records and reports …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

City of Norwich - Capital Planning (2019M-88)

… Determine whether City officials are properly planning for capital needs. Key Findings Officials did not develop a capital plan or accurate and complete inventories of … indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the City’s …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88

Town of Pelham - Information Technology (2019M-77)

… and disaster recovery planning and communicate all IT policies to officials, employees and the IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Town of Lloyd - Financial Condition (2019M-108)

… a fund balance policy to ensure levels of fund balance are reasonable. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108

Town of Saranac - Cash Management (2019M-32)

… The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank … cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Seneca Falls - Procurement (2018M-143)

… Objective Determine if goods and services were procured in accordance with the Town’s procurement policy and … action. … Determine if goods and services were procured in accordance with the Towns procurement policy and …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143

Town of Clifton – Financial Management (2014M-217)

… Purpose of Audit The purpose of our audit was to examine the Town’s oversight of financial activities for the period January 1, 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217

City of Yonkers – Budget Review (B19-6-6)

… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

City of Troy – Budget Review (B19-5-8)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8

County of Rockland - Budget Review (B19-6-9)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …

https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9

City of Newburgh – Budget Review (B19-6-11)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s proposed budget … Budgeted overtime funding for police ($1.1 million) and firefighters ($800,000) is likely underestimated by a …

https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11

Town of Union Vale - Payroll (2018M-31)

… controls over payroll to ensure paycheck amounts are accurate and for documented hours. Review all individuals …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31

Town of Cairo - Fuel Management (2019M-150)

… at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were … used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Town of Moriah - Leave Accruals (2019M-168)

… maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

Town of Moriah - Cash Management (2019M-169)

… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … funds in a financial institution with higher available interest rates, revenue would have increased by $80,688 …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169

Town of Almond - Tax Collection (2019M-188)

… deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did not deposit or remit all tax collections in a timely manner. The Clerk did not always issue receipts … dates. Key Recommendations Deposit and remit collections in a timely manner. Issue and retain adequate evidence of …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188

Town of Johnstown - Fuel Inventory (2019M-178)

… Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic … all fuel use and perform periodic stick-measured readings of the fuel tanks. Prepare periodic fuel reconciliations …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178

Town of Haverstraw - Information Technology (2019M-125)

… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness … training. In addition to this public report, sensitive IT control weaknesses were communicated confidentially to Town …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125

Department of Transportation Bulletin No. DOT-35

… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2019 … Payment Information The Shift Lump Sum Payment is pensionable but is not included in the calculation of overtime. Tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-35-2019-shift-lump-sum-payment-winter-maintenance-season

Town of Caroline – Renewable Energy (2013M-325)

… Board members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325