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Village of Waverly – Financial Condition (2014M-137)
… 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Village of Washingtonville – Financial Condition (2013M-346)
… and ensuring that the Village is not committed to any payment before verifying that a sufficient appropriation is …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Village of Suffern – Budget Review (B22-6-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Oversight of Mental Health Education in Schools
… districts have the necessary mental health education in place as required by law. We also sought to determine what … isolation, and other unexpected changes to their lives. In mid-March 2020, schools across the United States, … increased stress and anxiety, which has led to a decline in mental health. The American Psychological Association …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsTown of Freedom – Financial Management (2021M-191)
… did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the … funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191City of Fulton – Capital Projects (2021M-184)
… Correct the accounting errors and close completed projects in a timely manner. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Village of Perry – Water Accountability (2014M-31)
… unmetered water services for various Village functions are the major contributors to unaccounted-for water, which … water in a timely manner. Ensure that all water services are metered and that meter readings are reviewed for reasonableness. … Village of Perry Water …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Yorkshire – Financial Management (2021M-109)
… report - pdf ] Audit Objective Determine whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment … and adopt realistic budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Village of Islandia – Information Technology (2021M-100)
… computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … Complete any IT security-related training or provide the opportunity for employees to receive this type of … and provide periodic IT security awareness training to all employees who use IT resources. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100City of Newburgh – Budget Review (B21-6-13)
… located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 … by $442,000. Budgeted overtime funding for firefighters ($1.5 million) and police ($1.4 million) is likely underestimated by a total of at least …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Town of Newfield – Selected Financial Activities (2013M-2)
… to force the accounting records to agree to the bank balance. The monthly and the last two annual reports were not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 … over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Berne – Board Oversight (2021M-77)
… were accurate, timely, and properly reviewed. As a result, we found three significant unreconciled variances … timely, accurately, and are properly reviewed. Perform a deliberate and thorough audit of claims, and annually audit … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Oversight of Runaway and Homeless Youth (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Runaway … youth (RHY) can be fleeing neglect, abuse, or conflict in their homes. These youths are generally still physically … of Housing and Urban Development, on any given night in January 2020, New York reported over 3,000 homeless, …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followOversight of the Home Delivered Meals Program
… results of these evaluations are recorded in a procurement portal, PASSPort. This information can be used during …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programVillage of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Department of Transportation Bulletin No. DOT-39
… overtime. Tax Information The SHL payment is supplemental taxable income, will be included in the employee’s taxable gross, and is subject to all employment and income …
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)
… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to …
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)
… 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. The City appropriated $583,113 as a financing source in the 2022 general fund budget. For 2021, City officials …
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)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10