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Compliance With Freedom of Information Law Requirements
… CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with … services. Article 6 of the New York State Public Officers Law provides for public access to government records. The … to FOIL requests within the time frames required by law. Grant or deny access to FOIL requests within five …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsTown of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of Reading – Financial Management (2013M-217)
… condition and budgeting practices for the period January 1, 2010 through August 31, 2013. Background The Town of … members. The 2013 Town appropriations were approximately $1.1 million. Key Findings We found that the Board has not … budget to help pay for expenditures As a result, as of December 31, 2012, the highway town-wide fund had a total …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Potsdam – Justice Court (2014M-014)
… and reports for the period January 1, 2009 through August 5, 2013. Background The Town of Potsdam (Town) is located in … Court’s liabilities exceeded the Justices’ total available cash, resulting in a cash shortage of $117,120 during the … the receipt dates to a different month, and the receipt numbers were deleted. Receipts were not reported to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Porter – Capital Projects (2013M-352)
… capital project and ensure that any completed projects are closed. Ensure that financial activity is recorded in the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Village of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained … and expenditures, and which appropriate a reasonable amount of fund balance. Reduce surplus fund balances in a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Westerlo - Information Technology (2020M-33)
… have not: Established appropriate policies and procedures to safeguard IT resources. Implemented strong access controls … Formalized a contract describing specific services to be provided by the Town’s third-party IT vendor. In … sensitive IT control weaknesses confidentially to Town officials. Key Recommendations Adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town of Patterson - Information Technology (2020M-37)
… recovery plan. Town officials did not have a service level agreement (SLA) with the IT consultant. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. Background The … The purpose of our audit was to review the Towns financial operations for the period of January 1 2012 through October 11 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Mooers - Cash Management (2020M-36)
… period. Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Department of Transportation Bulletin No. DOT-36
… Employees Employees of the Department of Transportation in the Operational Services Unit – BU03 who meet the … season. Effective Date(s) Payment may be made beginning in Pay Period 4L, paychecks dated 06/10/2020. This payment … the season, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-36-2020-call-out-response-payment-fiscal-year-2019-2020Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … from the Town Clerk. The Board did not audit, or cause to be audited, the financial records and reports of the … allowed by statute or resolution. Annually audit, or cause to be audited, the financial records and reports of all Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Yorktown - Information Technology (2020M-16)
… and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees, including four who …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Processing of Sexual Offense Evidence Collection Kits
… System CLS processed Sexual Offense Evidence Collection Kits kits in compliance w …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the … request is $661.7 million for appropriations, which has a budget gap of at least $22.5 million. The District has … tax limit. We caution the City that if property values do not increase, its ability to increase taxes may be reduced …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4National Directory of New Hires Data Security
… Objective To determine whether the Office of Temporary and Disability Assistance has met federal requirements for … March 3, 2020. About the Program The Office of Temporary and Disability Assistance (Office) is responsible for supervising State programs that provide assistance and support to eligible families and individuals. Two such …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityTown of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated more fund … amounts of unrestricted, unappropriated fund balance to maintain. Review estimates of fund balance at year-end and …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Otsego – Financial Condition (2013M-307)
… in Otsego County and includes a portion of the Village of Cooperstown. The Town has 3,900 residents and is governed by …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307City of Yonkers – Budget Review (B20-6-6)
… property taxes may be limited in future years if property values do not increase. Key Recommendations Replace …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6