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College of Optometry – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesTown of Schroeppel – Cash Disbursements (2014M-296)
… 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296City of Troy – Budget Review (B5-13-20)
… 2014 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51320 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Village of Monticello – Financial Condition (2020M-107)
… multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Town of Livonia – Justice Court (2015M-76)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2013 … by an elected five-member Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town reported … nor the Court clerk adequately monitored defendant cases with unpaid fines and surcharges. The Board did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Princetown – Claims Auditing (2015M-50)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50City of Gloversville – City Clerk (2019M-96)
… The former Clerk: Waived fees for 249 certified copies of birth certificates totaling $2,490 without a valid reason. … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96City of Oneonta – Departmental Collections (2013M-13)
… Federal aid, and departmental revenues. The Department of Public Transportation collected fees totaling approximately $700,000 … departments within the City responsible for collecting and/or depositing City moneys: the Finance Office, Public …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of Phelps – Financial Management (2015M-70)
… the District has four reserve funds, the purpose and funding levels of the reserves have not been established. The … budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a multiyear financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70City of Newburgh – Budget Review (B6-13-21)
… its 2015 budget. The City’s proposed budget complies with the tax levy limit. Key Recommendation Review projected …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Olean – Budget Review (B1-13-2)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … in the proposed budget are reasonable. The City has made good progress in improving its financial condition and … in the general fund budget, rather than transferring the funds to the capital projects account. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for … 1, 2012 through December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of … The purpose of our audit was to assess the towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of North Norwich – Budgeting (2015M-54)
… Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of Saugerties – Information Technology (2015M-117)
… The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is … use policy. The Board has not developed computer security and disaster recovery plans, and has not established a breach notification policy or a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of Rosendale – Financial Operations (2015M-38)
… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings The … were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Oversight of Nurse Hiring and Retention (Follow-Up)
… in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the Program The New York City Health and Hospitals Corporation (Health and Hospitals) is a public benefit corporation created by the … in our initial audit report Oversight of Nurse Hiring and Retention Report 2017 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followCity of Norwich - Capital Planning (2019M-88)
… Officials did not develop a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 million in … a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Pelham - Information Technology (2019M-77)
… against unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees … officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Lloyd - Financial Condition (2019M-108)
… The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … year. Key Recommendations Include more realistic estimates of revenues and expenditures when adopting the annual budget. Discontinue the practice of adopting budgets with appropriation of fund balance that …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32