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Village of Delhi – Financial Condition (2013M-110)

… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … Set aside the financing for those future needs in formal reserves. Develop a plan to reduce the amount of …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110

Town of Hancock – Justice Court Operations (2021M-6)

Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6

City of Johnstown – Financial Management (2020M-134)

… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and complete financial …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134

Town of Cortlandville – Fuel Purchases (2012M-171)

… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Town of New Hudson – Tax Collection (2021M-2)

… (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate … weekly, as required. Key Recommendation Remit all real property tax collections, penalties and interest to the … Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2

City of Johnstown – Information Technology (2020M-127)

… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

Village of Bellport – Claims Processing (2014M-126)

… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … that department heads use the purchase order request form and attach documentation as required by Village policy. …

https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126

Village of Bainbridge – Financial Operations (2014M-227)

… Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Oversight of Nurse Hiring and Retention (Follow-Up)

… Objective To determine the extent of implementation of the four recommendations included in our initial audit … Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the Program The New York City Health and Hospitals …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow

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

… [read complete report - pdf] Audit Objective Determine whether the Board adopted realistic … 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 … … Determine whether City officials are properly planning for capital needs …

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)

… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …

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)

… Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 … practice of adopting budgets with appropriation of fund balance that will not be used to fund operations. Develop and …

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)

… earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations …

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)

… Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … Develop procedures for procuring professional services to award contracts above a reasonable limit only after … some form of competition, and provide guidance as to how such competition should be solicited, including written …

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)

… to examine the Town’s oversight of financial activities for the period January 1, 2013 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $1.4 million. Key Findings The … was to examine the Towns oversight of financial activities for the period January 1 2013 through April 30 2014 …

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)

The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years

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)

… and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …

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)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant …

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)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …

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