Search
Town of Cairo - Fuel Management (2019M-150)
… $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Town of Moriah - Leave Accruals (2019M-168)
… employees’ leave accrual records during the audit period and found that none were accurately maintained. As a result, … were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key … Town’s legal counsel to review the identified overpayments and take appropriate action to recover those funds. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Town of Moriah - Cash Management (2019M-169)
… period. Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of Almond - Tax Collection (2019M-188)
… issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a … manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Johnstown - Fuel Inventory (2019M-178)
… Findings Town officials did not: Adopt adequate policies and implement sufficient procedures to account for the Town’s … in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic fuel … Ensure fuel pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Haverstraw - Information Technology (2019M-125)
… adopt a data classification, breach notification or online banking policy or a written disaster recovery plan. Employees … address data classification, breach notification, online banking and disaster recovery. Provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Department of Transportation Bulletin No. DOT-35
… employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-35-2019-shift-lump-sum-payment-winter-maintenance-seasonTown of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town … The purpose of our audit was to examine the Towns energy usage for Town facilities for the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Collection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws and regulations related to nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsTown of Candor – Fund Balances (2014M-157)
… funds has either increased significantly or remained at a high percentage of the ensuing year’s budget. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of Hamburg - Fuel Operations (2019M-75)
… Determine whether Town officials properly accounted for and monitored fuel purchases. Key Findings Fuel purchases … Maintain perpetual inventory records for reserve tanks and perform periodic reconciliations. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Town of Lloyd - Information Technology (2019M-36)
… unauthorized use, access and loss. Key Findings Employees accessed nonbusiness websites for personal use. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Town of Champion – Information Technology (2014M-130)
… the machine that she is currently working on and not to an offsite location or a removable hard drive. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Barton – Financial Planning (2015M-52)
… Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The … plan for the future by establishing adequate budgets and setting long-term plans. The Board also did not establish … Review sufficient historical trends of actual revenues and expenditures when determining amounts to be budgeted for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The … Village of Galway Claims Processing 2014M79 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Endicott – Budget Review (B4-14-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Catskill – Financial Condition (2014M-134)
… is located in the Town of Catskill in Greene County and has a population of 4,100. The five-member Board of … legislative body responsible for the general management and control of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Fishkill – Information Technology (2020M-153)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not adequately secure and protect the Town’s IT systems against unauthorized use, … Information Technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Potter – Town Clerk (2020M-113)
… complete report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk … Determine whether the Town of Potter Town Clerk deposited recorded reported and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113